According to our Corporate Income Tax Law, any payment made to employees, directors, managers or administrators of a company, in the exercise of their duties, fall under the definition of employment income.
Income from employment comprises any emoluments, consideration or benefits in cash or in kind arising from the rendering of dependent services by the taxpayer. Income derived from independent economic or professional activities qualifies as business income and is computed according to the rules of the Corporate Income Tax Law.
However, salaries received by professionals (lawyers, architects, engineers and other professional activities) who render their services in an company, even if the employee must be registered before an appropriate professional body, are not treated as professional income but as employment income if the services are rendered under an employment contract.
Specialist advice should be obtained before taking or refraining from taking, action based on the contents of this site which is only intended as a brief note. If you require specific advice on any aspect of this section or on any other Spanish employment related matters, please contact any member of Bufete Gimenez Torres Employment Team.