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V0351-20 ·14 February 2020 ·consulta-vinculante Medium impact
Tax

Administrator's remuneration for services other than office duties considered as earnings from labour

A sole administrator of a cleaning company seeks clarification on the nature of their remuneration. The DGT determines that payments for administrator functions are earnings from labour, and payments for other activities are likewise considered earnings from labour if economic activity requirements are not met.

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2020-02-14PublishedPublished 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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