Doctrine by topic · DGT Observatory

Commercial Company: 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

Stable position Low confidence 34 rulings · 2014–2026

Current position

Remuneration for directors and members of boards of directors is classified as income from employment, regardless of the commercial nature of the position or the recipient's status as a retiree. These amounts are subject to the specific withholding tax rate for directors provided for in the Personal Income Tax Law (LIRPF). Likewise, the provision of services by a commercial company as a member of a Board of Directors is considered an operation subject to VAT at the general rate.

The DGT does not present a single doctrinal evolution, as the rulings address different matters without a common line of change. A constant application of regulations is observed regarding VAT issues for management services, the classification of income from employment for directors, and the application of investment maintenance requirements in exemptions.

Analysis based on 32 of 34 rulings with a stated position. Updated 23 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
V1617-22 4 Jul 2022

Limited company turnover excluded from objective estimation method limits

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimiento netosociedad mercantilámbito de aplicaciónvolumen de rendimientos LIRPF — Ley 35/2006 del IRPF art. 31.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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