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V1380-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Variable remuneration for an administrator from patent sales is taxed as employment income

A sole administrator consulted whether 20% of the gross income received by the company from the sale of a patent should be taxed as employment income or under another category. The DGT has determined that such remuneration is considered employment income.

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2022-06-14PublishedPublished 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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