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V2822-17 2 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments for attending advisory body meetings are classified as employment income

An Autonomous Community requested clarification on the withholding tax rate applicable to payments made for attending various collegiate body meetings. The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and are subject to the general withholding tax rate.

The question raised

Applicable withholding tax.

The DGT's ruling

Payments for attending meetings of advisory bodies of a Public Administration are considered income from employment pursuant to Article 17.1 of the Personal Income Tax Law. As no administrative or management duties are performed, the special rate applicable to administrators does not apply; instead, the general withholding rate established in Article 80.1.1 of the Personal Income Tax Regulations shall apply.

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