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V4843-16 10 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Remuneration for a legal guardian is generally considered employment income

A query was raised regarding whether the remuneration set by a judge for the guardian of a person lacking legal capacity should be taxed as employment income or as income from an economic activity. The DGT ruled that, as a general rule, it constitutes employment income, unless the guardian already carries out a prior economic activity where the guardianship is an ancillary service.

The question raised

Naturaleza tributaria de dicha retribución y, en su caso, su adecuada consignación en la liquidación del IRPF.

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