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V2238-21 ·5 August 2021 ·consulta-vinculante Medium impact
Tax

Coordinating an expert committee is a professional activity subject to 15% withholding tax

An employee has enquired whether remuneration for coordinating an expert committee for a local council constitutes employment income or income from economic activities. The DGT has determined that it constitutes income from professional activities.

In 5 key points

Lifecycle

2021-08-05PublishedPublished 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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