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V2827-16 ·21 June 2016 ·consulta-vinculante Medium impact
FISCAL

Administrator's remuneration is income from work and additional services are also work income

The DGT clarifies how payments to a partner acting as administrator and performing management and accounting tasks are taxed. It states that remuneration for the administrative role is income from work, and additional services constitute income from work as they do not meet the criteria for economic activities.

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Lifecycle

2016-06-21PublishedPublished 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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