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V0091-17 ·19 January 2017 ·consulta-vinculante Medium impact
FISCAL

Professional partners' fees may be deemed economic activity income

The DGT confirms that if a professional partner provides services to their own company and is registered as an autonomous or mutualist, the remuneration is considered income from economic activities.

In 6 key points

Lifecycle

2017-01-19PublishedPublished 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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