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V0571-17 ·7 March 2017 ·consulta-vinculante Medium impact
FISCAL

Manager and business services fees considered earnings from work

A partner and manager of a carpentry business asks how his services are taxed and what withholdings apply. The DGT determines that both managerial positions and business services rendered are earnings from work.

In 6 key points

How it affects those involved

Managerial and business service income is classified as earnings from work for tax purposes.

Lifecycle

2017-03-07PublishedPublished 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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