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V4372-16 ·11 October 2016 ·consulta-vinculante Medium impact
FISCAL

Socias administradoras: retribuciones consideradas rendimientos del trabajo

The DGT confirms that remuneration for administrative roles is considered income from work, not from economic activities, as the conditions for economic activity are not met.

In 6 key points

How it affects those involved

Socias who also act as administrators will have their remuneration classified as income from work, not income from economic activities.

Lifecycle

2016-10-11PublishedPublished 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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