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A query was raised regarding the tax classification of payments received by a female partner and director for her work within a company. The Directorate General for Taxes (DGT) ruled that such remuneration constitutes employment income, regardless of whether a senior management contract exists.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas de las cantidades que percibe de la sociedad por el trabajo desempeñado en la misma.
Las retribuciones de administradores y miembros de órganos representativos se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Esto se aplica con independencia de que el vínculo sea de naturaleza mercantil o se haya formalizado un contrato laboral de alta dirección. Para los periodos 2012, 2013 y 2014, el tipo de retención aplicable es del 42 por ciento.
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