Skip to content
V3289-14 ·9 December 2014 ·consulta-vinculante Medium impact
Tax

Manager remuneration considered as income from work in income tax

The DGT clarifies that administrator remuneration is treated as income from work and examines VAT applicability based on the nature of the relationship.

In 6 key points

How it affects those involved

Administrator salaries are classified as income from work for tax purposes, with VAT considerations depending on the nature of the relationship.

Lifecycle

2014-12-09PublishedPublished 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