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V0686-22 ·30 March 2022 ·consulta-vinculante Medium impact
Tax

Compensation for serving on competitive examination boards is taxed as employment income

A query was raised regarding the withholding tax applicable to compensation paid to members of competitive examination boards. The Directorate General for Taxes (DGT) has ruled that these payments constitute employment income and must be subject to withholding tax following the general procedure.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for individuals participating in public examination boards, confirming that such payments are treated as employment income rather than other types of income, thereby requiring standard income tax withholdings.

Lifecycle

2022-03-30PublishedPublished 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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