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V0279-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Administrator's remuneration is income from work; dividends are income from capital

A consultant asks how administrator and partner remuneration and distributed profits will be taxed. The DGT clarifies that administrator's remuneration is taxed as income from work, and dividends as income from capital.

In 6 key points

How it affects those involved

Administrators are taxed on their remuneration as income from work, while dividends are classified as income from capital.

Lifecycle

2015-01-26PublishedPublished 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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