Skip to content
V1327-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Managerial remuneration considered as income from work and professional services

The DGT clarifies that management positions are income from work, and professional services may constitute income from economic activities if specific conditions are met.

In 6 key points

Lifecycle

2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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