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V0988-16 14 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator and business activities remuneration considered as income from work

The DGT determines that remuneration for administrative posts is income from work, and business activities are also considered income from work if economic activity requirements are not met.

The question raised

Question posed: The taxpayer inquires regarding the taxation applicable to the services rendered to the company.

The DGT's ruling

Remuneration for administrator functions constitutes income from employment pursuant to Article 17.2.e) of the LIRPF, unless the position is unpaid. Income from the company's business activities is considered income from employment as it does not meet the requirements for economic activities under Article 27.1 of the LIRPF. Transactions between the individual and the company must be valued at their normal market value.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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