Skip to content
V0387-23 ·22 February 2023 ·consulta-vinculante Medium impact
Tax

Payments to a shareholder for transport services are deemed earnings from work

A sole shareholder and manager of a transport company, registered as a self-employed individual, seeks clarification on the tax treatment of remuneration for transport services. The DGT determines that such income is classified as earnings from work, not earnings from economic activities.

In 6 key points

Lifecycle

2023-02-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact