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V3065-20 13 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax treatment and withholding for occasional collaborators and management personnel

The federation seeks clarification regarding the withholding tax applicable to occasional collaborators and management personnel. The DGT determines that the classification of payments depends on whether there is an organisation of production means and the nature of the relationship with the entity.

The question raised

Applicable withholding tax in various scenarios of payments made by the consulting federation to occasional collaborators (provision of courses, preparation of technical reports, organization of sporting activities) and to management personnel.

The DGT's ruling

The provision of courses is, as a general rule, income from employment, unless the professional organizes means of production and human resources. Technical reports are classified as income from professional activities. Collaboration in sporting activities shall be professional if a prior activity is exercised, or employment if it is sporadic. Remuneration for administrators is subject to a rate of 35%, or 19% if the turnover is less than 100,000 euros.

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