Skip to content
V1817-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Remuneration of a daughter hired by her mother's company is taxed as employment income

A single-member limited company has requested clarification on how the income of the sole shareholder's daughter, who is to be hired, should be taxed. The DGT has ruled that such income constitutes employment income and must be valued according to fair market value.

In 5 key points

Lifecycle

2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact