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V2869-15 5 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator and other services payments considered as earnings from work

The DGT clarifies how shareholders of a company should tax themselves when providing administrative and technical services. It determines that administrative fees are earnings from work, while other services do not qualify as economic activities.

The question raised

Cuestión planteada Se consulta la tributación que corresponde a los socios en el IRPF por los servicios prestados a la sociedad.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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