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A director of a limited company, whose spouse holds the shares, has requested a ruling on the classification of her remuneration. The DGT has determined that both payments for her role as a director and for performing other functions are classified as employment income.
Cuestión planteada Calificación en el IRPF de las retribuciones que percibe de la sociedad.
Las retribuciones por el ejercicio de funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Si el cargo es gratuito, no se imputa retribución. Las cantidades por trabajos distintos a la administración también califican como rendimientos del trabajo. No existe obligación de realizar pagos fraccionados si no se desarrolla actividad económica.
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