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A Chief Executive Officer under a senior management contract has requested clarification on whether their remuneration is classified as employment income and if they may apply the exemption for work performed abroad. The Directorate General for Taxes (DGT) has ruled that such payments constitute employment income due to their status as a director, and therefore the aforementioned exemption does not apply.
Cuestión planteada Si los rendimientos por sus funciones de alta dirección en la sociedad B tienen la calificación de rendimientos del trabajo del artículo 17.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las retribuciones por funciones de administración y gestión, aunque se formalice un contrato laboral de alta dirección, son rendimientos del trabajo según el art. 17.2.e) LIRPF. Al no derivar de una relación laboral o estatutaria con notas de dependencia, no es aplicable la exención del art. 7.p LIRPF ni el régimen de dietas del art. 9 RIRPF. El tipo de retención aplicable es el del 35% previsto en el art. 101.2 LIRPF. Las rentas en especie se valoran por el valor normal de mercado según el art. 43.1 LIRPF.
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