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A director of a company who also performs maintenance and design tasks has enquired about the taxation of their income. The DGT has ruled that both the payments for the directorship and those for the other duties are classified as employment income.
Cuestión planteada Calificación en el IRPF de la retribución que percibe el consultante de la sociedad.
Las retribuciones por el cargo de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Asimismo, las cantidades por trabajos distintos a las funciones de administrador también tienen la calificación de rendimientos del trabajo en aplicación del artículo 17.1 de la LIRPF. Si el cargo de administrador es gratuito, no se imputará retribución por ese concepto.
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