Skip to content
Back to index
V2495-15 5 August 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Remuneration for directors constitutes income from employment, and professional services may constitute economic activities

A partner and director of a consultancy firm inquires into the nature of their remuneration following the reform of the Personal Income Tax Law. The DGT clarifies that directors' salaries are income from employment and that professional services may constitute income from economic activities if specific requirements are met.

The question raised

Question raised: Inquiry regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided by the inquirer to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact