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V1759-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

Occasional tasks performed by a retiree classified as employment income rather than business income

A company queried whether remuneration for occasional administrative tasks performed by a retired former employee should be classified as business income or employment income. The Directorate General for Tax (DGT) ruled that these constitute employment income, as there is no self-organised arrangement of production means or human resources.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between employment and business income for retirees performing occasional work, emphasizing that the lack of organised resources precludes business activity classification.

Lifecycle

2018-06-18PublishedPublished 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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