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A query was made regarding the tax classification of payments received by councillors for attending General Meetings and Board of Directors meetings of a municipal company. The Directorate General for Taxes (DGT) has determined that these payments constitute employment income.
Cuestión planteada Calificación fiscal que, a efectos del Impuesto sobre la Renta de las personas Físicas, debe darse a las cantidades que se perciben de la Empresa municipal.
Las cantidades abonadas por la empresa municipal de forma independiente a las del Ayuntamiento por asistir a reuniones de sus órganos colegiados se consideran rendimientos del trabajo. Esto se fundamenta en el artículo 17.2.e) de la Ley 35/2006, que incluye como tales las retribuciones de administradores y miembros de consejos o juntas.
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