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V0178-18 ·29 January 2018 ·consulta-vinculante Medium impact
FISCAL

Administrator's remuneration and masonry services deemed income from work

The tax treatment of a sole shareholder acting as mason and administrator of their own company is examined. The tax authority determines that administrator's remuneration and masonry services are both income from work.

In 6 key points

How it affects those involved

Remuneration for administrative duties and masonry services provided by a sole shareholder are classified as income from work.

Lifecycle

2018-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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