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V3375-19 ·11 December 2019 ·consulta-vinculante Medium impact
FISCAL

Administrator and business services remuneration considered income from work

The DGT clarifies that remuneration for an administrator's role is income from work, and income from business activities also counts as such, as the economic activity requirements are not met.

In 6 key points

Lifecycle

2019-12-11PublishedPublished 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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