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V3699-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Managerial remuneration is earnings from work and professional services may constitute economic activity income

The DGT states that managerial remuneration is income from work, while professional services may be considered income from economic activity if specific conditions are met.

In 6 key points

Lifecycle

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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