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V2704-16 ·15 June 2016 ·consulta-vinculante Medium impact
FISCAL

Administrator and business services remuneration considered as income from work

The DGT determines that remuneration for administrative roles is income from work, as business services are not considered economic activities.

In 6 key points

How it affects those involved

Administrators and shareholders providing business services must declare such remuneration as income from work, not as income from economic activities.

Lifecycle

2016-06-15PublishedPublished 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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