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An employee has enquired whether remuneration for coordinating an expert committee for a local council constitutes employment income or income from economic activities. The DGT has determined that it constitutes income from professional activities.
Cuestión planteada Tributación en el IRPF y retención aplicable.
La prestación de servicios de coordinación de un comité de expertos, realizada al margen de una relación laboral, constituye rendimientos de actividades económicas. Al tratarse de una actividad profesional, se aplicará una retención del 15% sobre los ingresos íntegros, salvo que se cumplan las condiciones para el tipo reducido del 7% o la reducción del 60% por derecho a deducción.
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