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V2908-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

The remuneration of the president of a homeowners' association is taxed under Personal Income Tax as employment income and may be subject to VAT

A query is made regarding the VAT and Personal Income Tax treatment of an annual remuneration for the president of a homeowners' association paid through the reimbursement of their community expenses. The DGT determines that these constitute employment income for Personal Income Tax purposes and analyzes the potential liability for VAT.

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Lifecycle

2023-10-31PublishedPublished 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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