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V2165-15 15 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator's remuneration considered as income from work in personal income tax

The DGT determines that administrator's remuneration is income from work, while additional services are not economic activities.

The question raised

Question posed: The taxation applicable to the aforementioned partner for the services rendered to the company is consulted.

The DGT's ruling

Remuneration for director functions constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF). Services distinct from the role of director, even if they constitute business activities of the company, are considered income from employment as they do not meet the requirements for the organization of production means and human resources set forth in Article 27.1 of the LIRPF. The valuation of these operations must be carried out at their normal market value.

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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