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V3894-16 ·15 September 2016 ·consulta-vinculante Medium impact
Tax

Manager remuneration is income from work; partners' services may be economic activity

A partner and manager consult how their services to the company are taxed under IRPF and VAT. The DGT states that manager salaries are income from work, and that partners' professional services may constitute economic activity if specific conditions of independence and high social security contributions are met.

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2016-09-15PublishedPublished 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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