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V2282-20 ·6 July 2020 ·consulta-vinculante Medium impact
Tax

Board member allowances are taxable as employment income even if waived

A member of the board of directors of a copyright management entity inquired whether allowances for attending meetings are taxable if they decide not to collect them. The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and must be taxed regardless of any waiver of payment.

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2020-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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