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A retired shareholder has enquired whether personal expenses (travel and meals) paid by their company should be taxed as remuneration under Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) has ruled that these amounts are considered income from movable capital.
Cuestión planteada Si el importe de tales gastos tiene la consideración de retribución de los fondos propios en el Impuesto sobre la Renta de las Personas Físicas del consultante.
Si el consultante no presta servicios ni desarrolla trabajo en la sociedad, los gastos personales sufragados por la entidad deben calificarse como rendimientos del capital mobiliario. Esto se debe a que el artículo 25 de la LIRPF incluye como tales cualquier utilidad procedente de una entidad por la condición de socio.
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