Skip to content
V0570-23 ·10 March 2023 ·consulta-vinculante Medium impact
Tax

Remuneration for Justices of the Peace constitutes employment income subject to Income Tax and withholdings

A query was raised regarding the tax treatment of remuneration for Justices of the Peace and whether withholdings should be applied. The Directorate General for Taxes (DGT) has determined that such payments constitute employment income and that the general withholding system shall apply.

In 5 key points

Lifecycle

2023-03-10PublishedPublished 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