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V2253-17 ·8 September 2017 ·consulta-vinculante Medium impact
FISCAL

Administrator and non-professional business services are considered earnings from work

A sole administrator inquires about the taxation of services rendered to the same company. The DGT determines that payments for the administrator role are earnings from work, and business services are likewise considered earnings from work due to the absence of economic activity requirements.

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Lifecycle

2017-09-08PublishedPublished 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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