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V2235-22 ·25 October 2022 ·consulta-vinculante Medium impact
Tax

Classification of remuneration of a sole director and shareholder as income from employment

The DGT states that payments for administrative duties and other business activities of a limited liability company are considered income from work.

In 6 key points

How it affects those involved

Payments to administrators and other business activities are now categorised as income from work for tax purposes.

Lifecycle

2022-10-25PublishedPublished 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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