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V3518-16 ·26 July 2016 ·consulta-vinculante Medium impact
FISCAL

Administrator's remuneration considered as income from work in personal income tax

The DGT clarifies that remuneration for administrative duties is deemed income from work, while additional services do not qualify as economic activities.

In 6 key points

How it affects those involved

Remuneration paid to a partner who is also an administrator is classified as income from work under personal income tax, not as income from economic activities.

Lifecycle

2016-07-26PublishedPublished 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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