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V1879-15 15 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Revenues from management roles classified as income from work

The DGT determines that remuneration for administrative duties is income from work, and additional services are not economic activities but also income from work.

The question raised

Question raised: The taxation applicable to the partner for the services provided to the company is consulted.

The DGT's ruling

Remuneration for director functions is considered income from employment pursuant to Article 17.2.e) of the LIRPF. Services provided by the partner other than administration, as they do not meet the requirements for economic activity under Article 27.1 of the LIRPF, must also be classified as income from employment. The valuation of these transactions between related parties must be carried out at their normal market value. The partner does not carry out an economic activity subject to the IAE because they do not organize means of production or human resources on their own account.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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