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V4103-16 ·26 September 2016 ·consulta-vinculante Medium impact
FISCAL

Administrators' and services' remuneration in construction societies are deemed earnings from work

The DGT determines that the administrator's and spouse's earnings in a construction society are earnings from work, not from economic activities.

In 6 key points

How it affects those involved

Such earnings are classified as income from work rather than income from economic activities.

Lifecycle

2016-09-26PublishedPublished 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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