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V3371-19 11 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Prize received for role as director is taxed as employment income

A taxpayer has enquired about the taxation of a €2,000 prize received in their capacity as a director of a limited company. The DGT has ruled that, as the prize derives from their duties as a director rather than from an economic activity, it constitutes employment income.

The question raised

Cuestión planteada Tributación en el IRPF del importe del premio.

The DGT's ruling

Los premios que se correspondan con el ejercicio de la labor de administrador de una sociedad limitada tienen la consideración de rendimientos del trabajo. No se califican como rendimientos de actividades económicas ni como ganancias patrimoniales. La retención aplicable dependerá de la cifra de negocios de la entidad pagadora.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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