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V1955-19 ·25 July 2019 ·consulta-vinculante Medium impact
Tax

Taxation of services provided by a shareholder to their company depends on their role and independence

A shareholder and sole administrator seeks clarification on how services provided to their own company are taxed regarding Personal Income Tax (IRPF), VAT, and the Economic Activities Tax (IAE). The Directorate General for Taxes (DGT) rules that the classification depends on whether they act as an administrator, an independent professional, or under an employment relationship.

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2019-07-25PublishedPublished 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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