Doctrine by topic · DGT Observatory

Representative Bodies: 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 8 rulings · 2014–2019

Current position

Remuneration for members of representative bodies performing administration and management functions constitutes income from employment pursuant to article 17.2.e) of the LIRPF (Personal Income Tax Law). The applicable withholding tax rate is 35 percent, or 19 percent if the entity's net turnover is less than 100,000 euros. Travel expenses are only exempt if the entity directly provides the means of transport or accommodation.

The DGT's position remains constant in classifying these remunerations as income from employment. Throughout the rulings, the treatment of travel expenses has been specified and the withholding rate based on the entity's turnover has been defined. No changes are observed in the legal nature of the remuneration.

Turning points

  1. V0861-19

    Specifies the applicable withholding rate according to turnover, setting it at 19 percent if it is less than 100,000 euros.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
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
V2760-14 14 Oct 2014

Remuneration for positions in governing bodies is considered employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoórganos representativosgastos de desplazamientoretencióncompensación de gastos LIRPF — Ley 35/2006 del IRPF art. 17.2.eLIRPF — Ley 35/2006 del IRPF art. 101.2
Affects CompanyExpat · Non-residentIndividual
V2301-14 8 Sept 2014

Remuneration for Board of Directors members is taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajojunta directivaretenciónadministradoresórganos 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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