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V2192-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Socia's remuneration for services other than administrator role deemed as earnings from work

The DGT determines that remuneration for administrative duties is earnings from work, and additional services also qualify as such due to failure to meet economic activity criteria.

In 6 key points

Lifecycle

2025-11-17PublishedPublished 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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