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A company asks how to classify payments made to an engineer who also serves as the company's administrator. The DGT responds that payments for the administrator role are considered earnings from work and are subject to a specific retention rate.
Question posed: Classification for Personal Income Tax (IRPF) purposes of the remuneration paid by the consulting entity to its director.
Remuneration for functions inherent to the position of director constitutes income from employment pursuant to Article 17.2.e) of the LIRPF. Payments for work distinct from director functions are also classified as income from employment pursuant to Article 17.1 of the LIRPF. If the position of director is unpaid, no remuneration shall be imputed for said concept.
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