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V0296-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Managerial remuneration is income from work and professional partners' services may constitute economic activities

The nature of a partner's income when acting as a free administrator and providing professional services to the company is queried. The DGT clarifies that administrators' salaries are income from work, and professional partners' services may be considered economic activities if certain social security requirements are met.

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Lifecycle

2015-01-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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