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V2096-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

Manager remuneration and services considered as earnings from work

A consultant who will be the sole partner and manager of an electrical installations company asks how his services should be taxed. The DGT responds that payments for the managerial role are earnings from work, and that business services are also considered as such due to the lack of economic activity requirements.

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2023-07-18PublishedPublished 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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