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V0195-17 ·26 January 2017 ·consulta-vinculante Medium impact
FISCAL

Socius remuneration for services other than administrative role deemed income from work

The DGT clarifies how partners in a company are taxed when providing services to the company. It determines that remuneration for the administrative role is income from work, and additional services provided by partners also fall under this category, as they do not meet the criteria of economic activity.

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Lifecycle

2017-01-26PublishedPublished 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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