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V0995-16 ·14 March 2016 ·consulta-vinculante Medium impact
FISCAL

Manager and partner remuneration considered as earnings from labour

The DGT determines that remuneration for managerial roles is earnings from labour, and payments for business activities are likewise considered earnings from labour if they do not meet the criteria for economic activities.

In 6 key points

Lifecycle

2016-03-14PublishedPublished 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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