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V3454-15 12 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator and business services fees considered earnings from work

The DGT determines that fees for administrative roles are earnings from work, as business services are not considered economic activities.

The question raised

Question posed: A consultation is made regarding the taxation applicable to the partner for services rendered to the company.

The DGT's ruling

Remuneration for the position of administrator constitutes income from employment pursuant to Article 17.2 of the Personal Income Tax Law (LIRPF). Services distinct from administration, even if they constitute business activities of the company, are considered income from employment as they do not meet the requirements for economic activities under Article 27.1 of the LIRPF. The valuation of such remuneration must be carried out based on its normal market value.

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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