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A mutual insurance company has requested clarification on the personal income tax (IRPF) withholding rate applicable to compensations paid to members of its control and special benefits committees. The Directorate General for Taxes (DGT) has ruled that these amounts do not constitute remuneration for directors, but are instead classified as employment income.
Cuestión planteada Retención aplicable las cantidades que en concepto de compensación por su asistencia se abonan a los miembros de la Comisión de Control y Seguimiento y de la Comisión de Prestaciones Especiales.
Las comisiones de control y seguimiento y de prestaciones especiales no son órganos de gobierno de las mutuas. Por tanto, las compensaciones percibidas por sus miembros no son retribuciones de administradores según el artículo 17.2 e) de la LIRPF. Estas cantidades deben calificarse como rendimientos del trabajo del artículo 17.1 de la LIRPF, aplicándose el procedimiento general de cálculo de retención.
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