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V0295-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Managerial remuneration is earnings from work

The DGT clarifies that payments for administrative roles are earnings from work, and that professional partners' services are considered earnings from economic activities if certain conditions are met following the 2015 reform.

In 6 key points

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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