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V3078-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

Managers' high-level salaries taxed as earnings from labour

The DGT confirms that remuneration for a Managing Director who is also a solidary administrator is considered earnings from labour under judicial precedent.

In 6 key points

How it affects those involved

Administrators in high-level positions have their remuneration classified as earnings from labour, not commercial income.

Lifecycle

2015-10-14PublishedPublished 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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