Skip to content
V3280-18 ·27 December 2018 ·consulta-vinculante Medium impact
Tax

Payment to a substitute charged to a Professional Association is taxed as employment income

A query was raised regarding whether the salary paid to a substitute pharmacist by a Professional Association constitutes remuneration and which withholding tax should be applied. The DGT has determined that these amounts are classified as employment income and that the Association must apply the corresponding withholding tax.

In 5 key points

Lifecycle

2018-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact