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A shareholder with powers of representation has requested clarification on how to classify the remuneration received from their company. The Directorate General for Taxes (DGT) has ruled that, when performing director duties, such remuneration constitutes employment income.
Cuestión planteada Calificación en el IRPF de la retribución que percibe el consultante a efectos de retenciones a cuenta del Impuesto sobre la Renta de las Personas Físicas.
Las retribuciones percibidas por el ejercicio de funciones propias del cargo de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Estas retribuciones están sujetas a retención a cuenta del IRPF conforme al artículo 99 de la misma norma. El tipo de retención aplicable es del 35 por ciento, o del 19 por ciento si la entidad tiene un importe neto de cifra de negocios inferior a 100.000 euros.
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