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A query was made regarding the tax classification of payments received by members of a local council and a municipal company for attending their sessions. The Directorate General for Taxes (DGT) has determined that these amounts constitute employment income, excluding travel and displacement expenses.
Cuestión planteada Calificación fiscal que, a efectos del Impuesto sobre la Renta de las personas Físicas, debe darse a las cantidades que se perciben por la asistencia a reuniones, etc. de la Entidad Local y de la empresa municipal.
Las retribuciones a concejales y miembros de entidades locales son rendimientos del trabajo según el artículo 17.2.b) de la LIRPF, excluyendo los gastos de viaje y desplazamiento asignados. Asimismo, las cantidades abonadas por una empresa municipal por asistir a sus órganos colegiados se consideran rendimientos del trabajo conforme al artículo 17.2.e) de la misma ley.
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