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V3454-15 ·12 November 2015 ·consulta-vinculante Medium impact
FISCAL

Administrator and business services fees considered earnings from work

The DGT determines that fees for administrative roles are earnings from work, as business services are not considered economic activities.

In 6 key points

How it affects those involved

Administrators and sole shareholders must classify their fees as earnings from work, not as business income.

Lifecycle

2015-11-12PublishedPublished 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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