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V1401-15 ·5 May 2015 ·consulta-vinculante Medium impact
Tax

Remuneration for non-administrative services deemed earnings from work

A catering partner and administrator asks whether payments for operational tasks (menu management, procurement, personnel) constitute earnings from work. The DGT determines that since these activities do not meet the criteria of economic activities, the remuneration has the nature of earnings from work.

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2015-05-05PublishedPublished 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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