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V1362-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

Fixed and variable remuneration for chairmanship services is subject to VAT

A company providing board chairmanship services has requested a ruling regarding the VAT treatment and accrual of its variable remuneration. The DGT has determined that such remuneration constitutes consideration for services and is, therefore, subject to the tax.

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2021-05-12PublishedPublished 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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