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V2869-15 ·5 October 2015 ·consulta-vinculante Medium impact
FISCAL

Administrator and other services payments considered as earnings from work

The DGT clarifies how shareholders of a company should tax themselves when providing administrative and technical services. It determines that administrative fees are earnings from work, while other services do not qualify as economic activities.

In 6 key points

Lifecycle

2015-10-05PublishedPublished 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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