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MEDIUM
FISCAL

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

V2192-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2192-25
Published
17 Nov 2025

Summary

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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