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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 59 results.
Resolución de 6 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por el registrador mercantil II de Madrid, por la que se suspende la inscripción de un acta de notificación de renuncia al cargo de administrador.
BOE-A-2026-1459
Socia's remuneration for services other than administrator role deemed as earnings from work
V2192-25
Payments to a partner for services other than administration are treated as income from work
V1873-25
Special regime requires causal link between relocation and appointment
V1209-25
Managerial remuneration and services rendered by partners are considered earnings from work
V2615-24
To qualify for the startup tax regime, relocation to Spain must follow acquisition of management position
V1983-24
IRPF: no retention for free administrator role, but tax on extra services
V1779-24
End of employment and start of management role does not exclude special regime under LIRPF
V0009-24
Special regime of Article 93 LIRPF requires proof of causal link between relocation and appointment as administrator
V2734-23
Manager remuneration and services considered as earnings from work
V2096-23
Payments to a shareholder for transport services are deemed earnings from work
V0387-23
Managerial remuneration and services from partners deemed earnings from work
V0955-22
Socio's remuneration for services other than administrator role deemed income from work
V0199-22
Services rendered by a partner to their company are deemed income from work if economic activity requirements are not met
V2996-20
Managerial remuneration and services deemed as income from work
V2849-20
Revenues from work for a managing partner considered as income from labour
V2543-20
Partner remuneration for services to the company is income from work
V1692-20
Administrator and business services remuneration considered income from work
V3375-19
Services rendered by partners to the company are generally considered earnings from work
V0318-19
Payments to partners for services outside administrative duties deemed as earnings from work
V0082-19
El régimen especial de la LIRPF puede aplicarse si el desplazamiento a España es consecuencia de un contrato de trabajo o de la adquisición de un cargo de administrador
V1423-18
Manager and service fees deemed as income from work
V1370-18
Services provided by a partner to a society deemed as income from labour
V0913-18
Services rendered by partners to the company (other than their administrative role) are considered earnings from work
V0681-18
Administrator's remuneration and masonry services deemed income from work
V0178-18
Administrator and driver's remuneration considered earnings from work
V0090-18
Administrator and non-professional business services are considered earnings from work
V2253-17
Option available for displaced workers under special regime if relocation follows a labour contract or appointment as administrator
V2277-17
Manager and business services fees considered earnings from work
V0571-17
Socius remuneration for services other than administrative role deemed income from work
V0195-17
Socios' income from non-administrative services deemed as earnings from work
V5005-16
Services rendered by a partner to their company are deemed income from labour if economic activity requirements are not met
V4831-16
Partner remuneration for non-administrative services taxed as income from work
V4715-16
Socias administradoras: retribuciones consideradas rendimientos del trabajo
V4372-16
Manager and business services remuneration considered as earnings from work
V4159-16
Tratamiento fiscal de las retribuciones a socios: distinción entre cargo de administrador y servicios profesionales
V3696-16
Las retribuciones por el cargo de administrador y por servicios de socio se consideran rendimientos del trabajo en el IRPF
V3652-16
Tratamiento fiscal de las retribuciones de un socio por su cargo de administrador y por servicios profesionales
V3651-16
Administrator's remuneration considered as income from work in personal income tax
V3518-16
Administrator and partner services considered income from work
V3505-16
Remuneration for services other than administrative duties considered earnings from work
V3366-16
Deductibility of remuneration for non-administrator senior functions
V3104-16
Professionals' services to a company: income from work or economic activity
V2834-16
Professional fees to own company may be economic activities under certain conditions
V2837-16
Administrator's remuneration is income from work and additional services are also work income
V2827-16
Administrator and business services remuneration considered as income from work
V2704-16
Manager's remuneration considered earnings from work
V2600-16
Administrator and business activities remuneration considered as income from work
V0988-16
Services from a partner to their company may be economic income if specific conditions are met
V0994-16
Manager and partner remuneration considered as earnings from labour
V0995-16
Administrative partner remuneration taxed as income from work
V0630-16
Administrator's remuneration considered as income from work
V0048-16
A partner's remuneration for services other than administrative role is treated as income from work
V3896-15
Deducibilidad en el IS de las retribuciones de socios por servicios profesionales y por su cargo de administrador
V3788-15
Manager and non-professional business services considered earnings from work
V3596-15
Administrator and business services fees considered earnings from work
V3454-15
Las retribuciones de administradores se consideran rendimientos del trabajo con un tipo de retención específico
V3184-15
Las retribuciones de administradores pueden estar sujetas a la exención por trabajos en el extranjero según su naturaleza
V3181-15
Las retribuciones de un socio administrador y por servicios de conductor se consideran rendimientos del trabajo
V2973-15
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