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V3366-16 ·18 July 2016 ·consulta-vinculante Medium impact
FISCAL

Remuneration for services other than administrative duties considered earnings from work

A sole administrator and shareholder queries the tax treatment of services rendered to their company. The DGT determines that administrative remuneration is earnings from work, and additional services, failing economic activity requirements, are also taxed as earnings from work.

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Lifecycle

2016-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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