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A consultant asks whether receiving remuneration as an external non-executive director is compatible with pension benefits. The DGT states it is not competent to assess compatibility with pension benefits, but clarifies the tax classification of such income.
Question raised - Whether said activity is compatible with the full receipt of their pension.
Remuneration for directors and members of boards of directors is considered income from employment pursuant to Article 17.2.e) of the LIRPF. This classification applies regardless of the commercial nature of the position or whether the beneficiary is retired at the time of payment. The applicable withholding rate is the specific rate for directors provided for in Article 101.2 of the LIRPF.
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