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V4159-16 ·27 September 2016 ·consulta-vinculante Medium impact
FISCAL

Manager and business services remuneration considered as earnings from work

The DGT responds that remuneration for managerial roles is earnings from work, and business services are likewise considered earnings from work if they do not meet the criteria of economic activities.

In 6 key points

How it affects those involved

The classification of managerial and business service remuneration as earnings from work affects tax treatment and retention obligations.

Lifecycle

2016-09-27PublishedPublished 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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