‘Paying’ the Community president


Following on from the question about the legality of ‘the president’s fees,’ we ask whether the president has to declare the fees and pay tax on them? Assuming there is no receipt to justify costs other than the time he has put in, how can the costs be justified for accounting purposes? Or can the Community make a gift to the president for his services? What is the proper procedure?

W W (Costa del Sol)


The president is not actually ‘paid’ for their services. The Community votes at the AGM to establish a fund which provides for the president’s expenses. This fund contains a certain amount of money and the president is authorised to use these funds for his expenses.

Suppose that he has to attend a court proceeding in Malaga City; he justifies his transport expenses, perhaps his lunch, and so forth by a simple note, which is sufficient justification for the accounts.

Or perhaps he puts in a lot of time and effort to prepare a report on a new aerial. Again, he justifies this with a simple note. He need not declare this as income.

Send your questions for David Searl through lawyers Ubeda-Retana and Associates in Fuengirola at [email protected], or call 952 667 090.

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David Searl

You and the law in spain Send your questions for David Searl through lawyers Ubeda-Retana and Associates in Fuengirola at [email protected], or call 952 667 090.


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