Skip to content
Back to index
V0511-17 28 February 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator's remuneration taxed as income from work and professional services

A partner and administrator of a consultancy company asks how their administrator's payments are taxed in IRPF, VAT and Wealth Tax. The DGT clarifies that administrator payments are considered income from work, and professional services may constitute economic activity if specific conditions relating to activity and social security are met.

The question raised

A consultation is made regarding the taxation applicable to the taxpayer in Personal Income Tax and Value Added Tax for the services provided to the company.

Book your free first meeting