e) Remuneration of administrators and members of company representative bodies

The remuneration of directors and members of the Boards of Directors, of the Boards that act in their place and other members of other representative bodies will be considered as employment income.

In these cases, their qualification as work performance is determined by membership in a body entrusted with the function or functions of administration and management of the assets of an entity, whatever the nature of the entity and without limiting it to cases of commercial entities.