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V0014-21 ·13 January 2021 ·consulta-vinculante Medium impact
Tax

Socios' services taxed as income from work; VAT depends on independence or subordination

The tax treatment of services provided by partners to a new rehabilitation society is queried. The tax authority determines that such services are considered income from work for IRPF purposes, and VAT liability depends on whether the partners act independently or subordinated.

In 6 key points

How it affects those involved

Socios must declare their services as income from work for IRPF; VAT applicability hinges on their level of independence or subordination.

Lifecycle

2021-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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