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A query was raised regarding whether the salary paid to a substitute pharmacist by a Professional Association constitutes remuneration and which withholding tax should be applied. The DGT has determined that these amounts are classified as employment income and that the Association must apply the corresponding withholding tax.
Cuestión planteada Se consulta la naturaleza a efectos del Impuesto sobre la Renta de las Personas Físicas del referido pago y retención aplicable, y si el Colegio podría pagar directamente al farmacéutico sustituto dicha retribución.
El pago del importe del sueldo de un sustituto a los cargos de Presidente y Secretario constituye una retribución por los servicios prestados al Colegio. Estas cantidades tienen la consideración de rendimientos del trabajo por pertenecer a un órgano de administración y gestión. El Colegio debe practicar la retención aplicable, aunque el importe se entregue directamente al farmacéutico sustituto.
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