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V0082-19 ·14 January 2019 ·consulta-vinculante Medium impact
FISCAL

Payments to partners for services outside administrative duties deemed as earnings from work

The DGT determines that payments to partners for services unrelated to their role as administrators do not meet the criteria for economic activities and should be classified as earnings from work.

In 6 key points

Lifecycle

2019-01-14PublishedPublished 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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