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Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
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.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
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.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The DGT determines that payments to a partner acting as administrator and as driver are earnings from work.
Cuestión planteada Se consulta la tributación que corresponde al referido socio por los servicios prestados a la sociedad.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2 LIRPF. Los servicios distintos al cargo de administrador, como el de conductor, también son rendimientos del trabajo si no concurren los requisitos de actividades económicas del artículo 27.1 LIRPF. En este caso, el transporte por carretera no es una actividad profesional para este fin. La valoración de estas operaciones debe realizarse por su valor normal de mercado.
What is published here, applied to a company or a specific case. The first meeting is free.
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