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V1295-15 28 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrative salaries remain classified as income from employment

The DGT confirms that administrator remuneration is still classified as income from employment.

The question raised

Consultation regarding the taxation under Personal Income Tax of the remuneration paid by the company for services corresponding to the position of director, taking into account the approval of Law 26/2014.

The DGT's ruling

The amendment to Article 27.1 of the Personal Income Tax Law regarding professional partners does not affect the classification of remuneration for the position of director. This remuneration is considered income from employment pursuant to Article 17.2.e) of Law 35/2006. If the position is unpaid, no remuneration shall be imputed in the tax return.

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