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V0104-22 ·24 January 2022 ·consulta-vinculante Medium impact
Tax

Income from consultancy services rendered to a Polish company is taxed in Spain as business earnings

A Spanish resident serving as CEO of a Polish company provides additional consultancy services. The DGT determines these earnings are not from the CEO role but from independent professional services, and examines their treatment under IRPF and VAT.

In 6 key points

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2022-01-24PublishedPublished 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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