Skip to content
V0940-17 ·17 April 2017 ·consulta-vinculante Medium impact
FISCAL

Managerial remuneration and non-professional business services deemed as income from work

Hacienda clarifies how travel agency partners should be taxed for their services and administrative roles, ruling that administrative payments constitute income from work and that non-economic activity services also fall under this category.

In 6 key points

How it affects those involved

Partners in travel agencies must classify administrative fees and non-economic services as income from work for tax purposes.

Lifecycle

2017-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact