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V0232-14 ·31 January 2014 ·consulta-vinculante Medium impact
Tax

Taxation of Venezuelan-resident administrators depends on nature of remuneration

A Spanish company asks about the tax treatment of its administrators resident in Venezuela, whether they are employees or independent professionals, and how their payments are taxed. The DGT clarifies that tax authority varies depending on whether payments are for administrative duties, employment or independent professional services.

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2014-01-31PublishedPublished 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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