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V0628-18 ·8 March 2018 ·consulta-vinculante Medium impact
Tax

Services of a shareholder to his company may be economic activity or work income

The DGT determines that remuneration for the role of administrator constitutes work income and examines the nature of other services provided.

In 6 key points

Lifecycle

2018-03-08PublishedPublished 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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