Skip to content
Back to index
V3696-16 5 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator remuneration is income from work

The DGT states that payments for administrative functions are income from work, and professional partners' services may constitute income from economic activities if specific conditions are met.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to services provided by partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

Book your free first meeting