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The taxpayer seeks guidance on the classification and timing of income received for acting as a tutor for an incapacitated person. The Directorate General for Taxes (DGT) rules that, as a general rule, such payments constitute employment income. Furthermore, if a judicial ruling recognises retroactive payments, they must be reported in the year the ruling becomes final.
Cuestión planteada 1) Calificación de la retribución a efectos del Impuesto sobre la Renta de las Personas Físicas e imputación temporal de la misma.
El ejercicio de la tutela constituye, por lo general, rendimientos del trabajo y no una actividad económica, salvo que el tutor ya desarrolle una actividad económica donde la tutela sea un servicio accesorio. Si la resolución judicial fija retribuciones por periodos superiores a dos años, se puede aplicar la reducción del 30% por periodos de generación superiores a dos años. En cuanto a la deducibilidad, la parte de la retribución por administración de bienes podría considerarse gasto necesario para obtener rendimientos de capital inmobiliario o gasto inherente a la adquisición/transmisión de inmuebles, siempre que la resolución judicial distinga dicha parte de otros servicios.
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