Doctrine by topic · DGT Observatory

Administrators: 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 40 rulings · 2014–2026

Current position

Remuneration for the position of administrator is always classified as income from employment pursuant to article 17.2.e) of the LIRPF (Personal Income Tax Law). The applicable withholding rate is that of article 101.2 of the LIRPF, which is 35%, or 19% if the entity has a turnover of less than 100,000 euros. In the case of compensation for seniority in the position, it maintains this nature as employment income.

The DGT's position is constant in classifying administrators' remuneration as income from employment. Throughout the rulings, the distinction between the position of administrator and additional professional services has been maintained, which can only be economic activities if specific requirements for registration in the RETA (Special Regime for Self-Employed Workers) and activity in the Second Section of the IAE (Economic Activities Tax) are met. No changes are observed in the legal nature of the income derived from the position.

Turning points

  1. V1065-16

    Establishes that for the special regime for entities, management must be carried out using its own material and personal means, considering it appropriate when a member of the Board of Directors manages the administration of the holdings.

Analysis based on 34 of 40 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V1317-26 28 May 2026

Director and board members' remuneration considered as earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoconsejeros externosretenciónadministradoressociedad mercantil LIRPF — Ley 35/2006 del IRPF art. 17.2.eLIRPF — Ley 35/2006 del IRPF art. 101.2
Affects CompanyExpat · Non-residentIndividual
V1653-24 8 Jul 2024

Directors are subject to fixed withholding tax rates (35% or 19%)

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesadministradoresrendimientos del trabajocifra de negociostipo fijo LIRPF — Ley 35/2006 del IRPF art. 101.2LIRPF — Ley 35/2006 del IRPF art. 68.4
Affects CompanyExpat · Non-residentIndividual
V0951-21 19 Apr 2021

Taxation of remuneration depends on fiscal residence and type of activity

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrendimientos del trabajodoble imposiciónconvenio de doble imposiciónadministradores LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 9.1
Affects CompanyExpat · Non-residentIndividual
V0625-21 17 Mar 2021

Socius remuneration may be deductible corporate tax expenses

SG de Impuestos sobre las Personas Jurídicas
gastos deduciblesretribuciones de sociosrendimientos del trabajoentidades vinculadasvalor de mercado LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V0310-20 11 Feb 2020

Housing provided by an entity to its chairman constitutes a benefit in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especiegastos por cuenta de un tercerorendimientos del trabajorégimen de dietasvaloración de vivienda LIRPF — Ley 35/2006 del IRPF art. 16.2.eLIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V3371-19 11 Dec 2019

Prize received for role as director is taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoadministradoresactividades económicasganancias patrimonialesretención LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0861-19 23 Apr 2019

Withholding tax rate for company directors depends on turnover

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoadministradoresretencióncifra de negociosórganos representativos LIRPF — Ley 35/2006 del IRPF art. 17.2.eLIRPF — Ley 35/2006 del IRPF art. 101.2
Affects CompanyExpat · Non-residentIndividual

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