Skip to content
Back to index
V3184-15 21 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator remuneration classified as income from work with specific withholding

A company asks which type of withholding applies to a person who holds an administrative position and also provides employment services. The DGT clarifies that payments for the administrative role are income from work subject to specific withholdings, while employment services remain under the general regime.

The question raised

Cuestión planteada Tipo de retención aplicable a los rendimientos que se le satisfacen por los servicios prestados en la empresa.

Email
Contact