Back to index
V1380-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Variable remuneration for an administrator from patent sales is taxed as employment income

A sole administrator consulted whether 20% of the gross income received by the company from the sale of a patent should be taxed as employment income or under another category. The DGT has determined that such remuneration is considered employment income.

The question raised

Upon the sale of the patent in December 2021, the question is raised as to how the remuneration received by the taxpayer for the sale must be taxed under Personal Income Tax (IRPF).

The DGT's ruling

According to Article 17.2.e) of Law 35/2006, remuneration for directors is considered income from employment. Therefore, the variable remuneration of 20% of the income derived from the patent, regulated in the corporate bylaws, must be taxed under Personal Income Tax (IRPF) as income from personal employment.

Book your free first meeting