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Practical Income Manual 2021.

e) Remuneration of administrators and members of company representative bodies

The remuneration of the administrators and members of the Boards of Directors, the Boards that act in their place and other members of other representative bodies will be considered work income.

In these cases, its classification as work performance is determined by belonging to a body that is entrusted with the function or functions of administration and management of the assets of an entity, whatever the nature of the entity and without limiting it to the cases of entities. commercial.