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V3662-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Administrator's remuneration deemed as income from work; VAT liability depends on independence and own resources

A partner and administrator of a consultancy company asked how to tax their services under IRPF and VAT. The DGT states that administrator salaries are considered income from work, and VAT liability for professional services depends on whether the partner acts independently and has own resources.

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2016-09-05PublishedPublished 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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