Skip to content
Back to index
V2776-19 9 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments for attending Social Council meetings are classified as employment income

A university sought clarification on the appropriate withholding tax for payments made to members of its Social Council. The Directorate General for Taxes (DGT) has ruled that these payments constitute employment income, as the Council performs administrative and management functions.

The question raised

Type of withholding tax applicable to the aforementioned amounts.

The DGT's ruling

Remuneration of members of representative bodies who perform administration and management functions of an entity's assets constitutes income from employment. The applicable withholding tax rate is 35 percent, or 19 percent if the entity has a net turnover of less than 100,000 euros.

Book your free first meeting