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V1370-18 ·24 May 2018 ·consulta-vinculante Medium impact
FISCAL

Manager and service fees deemed as income from work

A car repair business partner and manager seeks tax advice. The DGT rules that both management and service fees, due to lack of economic activity criteria, are considered income from work.

In 6 key points

How it affects those involved

Fees paid for management and business services are classified as income from work, affecting tax treatment and withholding obligations.

Lifecycle

2018-05-24PublishedPublished 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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