Doctrine by topic · DGT Observatory

Sole Director: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 37 rulings · 2014–2026

Current position

Remuneration for the position of director is considered income from employment pursuant to Article 17.1 of the Personal Income Tax Law (LIRPF). Services provided other than the directorship, which do not meet the requirements for economic activities under Article 27.1 LIRPF, are also taxed as income from employment. These services must be valued at their normal market value in accordance with Article 41 of the LIRPF.

The DGT's position remains constant in classifying director remuneration as income from employment. The doctrine has reiterated that additional services that do not constitute an economic activity of one's own must be taxed under this concept and valued at market price. No changes in criterion are observed in the analyzed sequence.

Analysis based on 36 of 37 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0234-25 5 Mar 2025

Administrator remuneration in holding companies subject to VAT

SG de Impuestos sobre el Consumo
holding mixtaadministrador únicorégimen especial de grupo de entidadesprestación de serviciossujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2587-23 27 Sept 2023

Professionals' remuneration may be income from work or economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministrador únicosocio profesionalvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
Affects CompanyExpat · Non-residentIndividual
V0387-23 22 Feb 2023

Payments to a shareholder for transport services are deemed earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadooperaciones vinculadasretenciones LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0180-22 4 Feb 2022

Profits from professional services to a society are deemed business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionaladministrador únicovalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0127-21 29 Jan 2021

Administrator remuneration considered as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministrador únicosocio profesionalvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e)
Affects CompanyExpat · Non-residentIndividual
V3375-19 11 Dec 2019

Administrator and business services remuneration considered income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministrador únicovalor normal de mercadosocio único LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e)
Affects CompanyExpat · Non-residentIndividual
V3096-17 29 Nov 2017

Wealth Tax exemption applicable if management remuneration exceeds 50% of total income

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
exenciónparticipaciones socialesfunciones de direcciónrendimientos empresarialesadministrador único LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.DosLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3104-16 5 Jul 2016

Deductibility of remuneration for non-administrator senior functions

SG de Impuestos sobre las Personas Jurídicas
alta direccióngastos deduciblesadministrador únicovalor normal de mercadoentidades vinculadas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

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