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V1207-25 ·3 July 2025 ·consulta-vinculante Low impact
Tax

Manager's remuneration is income from work and professional services may constitute economic activities

A partner and manager inquires about the nature of their remuneration and their continued eligibility under the special non-resident regime. The DGT clarifies that manager's salaries are income from work, and professional services may constitute economic activities under certain conditions.

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2025-07-03PublishedPublished 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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