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V3505-16 ·22 July 2016 ·consulta-vinculante Medium impact
FISCAL

Administrator and partner services considered income from work

The DGT clarifies how services provided by a partner and administrator should be taxed, determining that remuneration for administrative roles constitutes income from work, and additional services do so too if economic activity requirements are not met.

In 6 key points

Lifecycle

2016-07-22PublishedPublished 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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