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V2330-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

Classification of remuneration paid to an administrator who is also an employee in the IRPF

A company asks how to classify payments made to an engineer who also serves as the company's administrator. The DGT responds that payments for the administrator role are considered earnings from work and are subject to a specific retention rate.

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2015-07-23PublishedPublished 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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