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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.
Cuestión planteada Al venderse la patente en diciembre de 2021, pregunta cómo debe tributar en el IRPF la retribución percibida por el consultante por la venta.
Según el artículo 17.2.e) de la Ley 35/2006, las retribuciones de los administradores se consideran rendimientos del trabajo. Por tanto, la retribución variable del 20% de los rendimientos derivados de la patente, regulada en los estatutos sociales, debe tributar en el IRPF como rendimiento de trabajo personal.
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