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V0808-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Honorary president with administrative functions: earnings from work

A company asks about the tax nature and applicable retention on the remuneration of an honorary president without executive functions. The DGT determines that, due to administrative and managerial functions, such remuneration is considered earnings from work.

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2015-03-13PublishedPublished 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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