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.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2014–2025

Current position

Remuneration for directors and members of boards of directors is classified as income from employment pursuant to article 17.2.e) of the LIRPF (Personal Income Tax Law). These amounts must be included in the general taxable base. The applicable withholding rate is 35 percent, or 19 percent if the turnover is less than 100,000 euros.

The DGT's position remains constant regarding the classification of directors' remuneration as income from employment. The requirement has been maintained that services other than the role of director must also be considered income from employment and not economic activities. The doctrine has been further specified regarding the deductibility of remuneration paid to family members, requiring affiliation with the General Regime.

Turning points

  1. V2619-19

    Establishes that to deduct remuneration paid to family members, they must be affiliated with the General Regime or special regimes for employees, excluding the Special Regime for Self-Employed Workers.

Analysis based on 21 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0451-25 21 Mar 2025

Dietary allowances received by board members counted as income from employment

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoconsejo de administraciónretribucionesbase imponible generalretención LIRPF — Ley 35/2006 del IRPF art. 17.2.eRIRPF — RD 439/2007, Reglamento del IRPF art. 80.1.3
Affects CompanyExpat · Non-residentIndividual
V0056-17 16 Jan 2017

Exemption from Wealth Tax under specific conditions

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
exenciónimpuesto sobre el patrimonioretribucionesholdingparticipaciones LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4. Ocho. DosReal Decreto 1704/1999
Affects CompanyExpat · Non-residentIndividual
V2877-15 5 Oct 2015

Administrator's remuneration taxed as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoadministradorsocio profesionalretribucionesactividad económica LIRPF — Ley 35/2006 del IRPF art. 17.2.eLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1444-15 8 May 2015

Remuneration of a partner for non-administrative functions is deductible

SG de Impuestos sobre las Personas Jurídicas
gasto deduciblevalor normal de mercadoentidades vinculadasdevengoretribuciones LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V2925-14 30 Oct 2014

Temporary incapacity allowance not exempt from taxation as a meal allowance

SG de Impuestos sobre la Renta de las Personas Físicas
dietasexención de gravamenincapacidad temporalrégimen de excesosindemnización RIRPF — RD 439/2007, Reglamento del IRPF art. 9.A.3.b).3ºLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact