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V3143-17 4 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Compensation for school canteen supervision must be taxed as employment income

A mother inquired whether the financial compensation received for volunteering to supervise her child's school canteen is exempt from tax. The Directorate General for Taxes (DGT) ruled that no such exemption applies and that the amount constitutes employment income.

The question raised

Consideration of the compensation as exempt income and, in the negative case, subject to withholding.

The DGT's ruling

The economic compensation for the care and supervision of minor diners is not covered by any exemption provision in the Personal Income Tax Law. These amounts must be classified as gross employment income, as they are considerations derived from personal work. As it is a collaboration for a period of less than one year, the minimum withholding rate of 2% shall apply.

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