Doctrine by topic · DGT Observatory

Remunerations: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2014–2026

Current position

Remunerations for management functions may be paid by entities other than the holder of the shares, provided that such provision is included in the bylaws of both the parent company and the subsidiaries. To apply tax reductions for the donation of shares, the donor must effectively cease their functions and stop receiving remuneration for said position. Regarding international treaties, taxing power depends on nationality, residence, and the physical location of the work.

The DGT's position remains stable regarding the structure of management remunerations, confirming that payment by subsidiaries is valid if provided for in the bylaws. It has been specified that the cessation of functions must be effective to maintain tax benefits in donations. In the field of treaties, the DGT applies criteria of residence and physical presence to determine taxing power.

Turning points

  1. V2025-16

    Establishes that payment must not be made by the entity of which one is the holder, being sufficient to have the provision in the bylaws of the entity or the holding company.

  2. V3393-20

    Specifies that for the reduction due to the donation of shares, the donor must cease their functions and stop receiving remuneration for said position.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V2617-15 8 Sept 2015

Japanese public school teachers posted to Spain only tax in Japan

SG de Fiscalidad Internacional
funciones de carácter públicodoble imposiciónconvenio entre estadosremuneracionesfuncionarios públicos Convenio entre España y Japón para evitar la doble imposiciónLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2616-15 8 Sept 2015

Japanese public school teachers' pay only taxable in Japan if Japanese nationals

SG de Fiscalidad Internacional
funciones de carácter públicodoble imposiciónconvenio entre estadosremuneracionesfuncionarios públicos Convenio entre España y Japón para evitar la doble imposiciónLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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