Doctrine by topic · DGT Observatory

Remuneration: 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 25 rulings · 2014–2025

Current position

Remuneration must be assessed at its normal market value and comply with the requirements for accounting registration, accrual, and documentary justification. In IRPF (Personal Income Tax), remunerations may be classified as income from employment or income from movable capital depending on their nature. The deductibility of remuneration expenses requires that they comply with commercial regulations and the consideration for the work performed.

The DGT's position remains constant in requiring that remunerations adjust to market value and comply with the deductibility requirements of the LIS (Corporate Income Tax Law). Throughout the rulings, specific aspects have been clarified, such as the classification of benefits in kind or the nature of income in IRPF, without altering the core criterion of valuation and justification.

Turning points

  1. V2686-15

    Establishes that the 40% reduction for income with a generation period exceeding two years is not applicable if there is an accumulation of annual remunerations.

  2. V2913-19

    Determines that the provision of housing constitutes a benefit in kind that must be classified as income from economic activity in IRPF.

Analysis based on 25 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2109-25 6 Nov 2025

Income and penalties from contract breaches may be treated as capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital mobiliariorendimientos íntegros del capitalpenalizaciónretribuciónincumplimiento de contrato LIRPF — Ley 35/2006 del IRPF art. 21.1LIRPF — Ley 35/2006 del IRPF art. 25.2
Affects CompanyExpat · Non-residentIndividual
V0580-20 13 Mar 2020

Intermediaries for tourist holiday rentals must submit Form 179

SG de Tributos
cesión de uso de viviendas con fines turísticosintermediariomodelo 179declaración informativamediación inmobiliaria RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 ter.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 ter.2
Affects CompanyExpat · Non-residentIndividual
V3115-17 30 Nov 2017

Directorship in a subsidiary may preserve wealth tax exemption

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
funciones directivasexenciónsociedad cabeceraretribucióngrupo empresarial 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
V3114-17 30 Nov 2017

Directorial functions in a subsidiary may preserve wealth tax exemption

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
funciones directivasexenciónsociedad cabeceraretribucióngrupo empresarial 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
V1983-16 9 May 2016

Deductibility of remuneration for partner-administrators in Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
deducibilidadsocios-administradoresdevengoinscripción contablesociedad colectiva LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

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