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Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
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Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
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New guides on the latest Spanish tax and immigration developments.
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The DGT confirms that administrator's remuneration remains classified as income from work, even when the administrator is also a shareholder.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por las retribuciones satisfechas por la sociedad por los servicios correspondientes al cargo de administrador, teniendo en cuenta la aprobación de la Ley 26/2014.
Las retribuciones por el ejercicio del cargo de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Esta calificación se mantiene independientemente de la nueva normativa sobre socios profesionales. Si el cargo es gratuito, no se debe imputar ninguna retribución en la declaración.
What is published here, applied to a company or a specific case. The first meeting is free.
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