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V0130-21 ·29 January 2021 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to an agricultural society are deemed work income

Whether services rendered by a partner to an agricultural society should be taxed as economic activity or work income is queried. The DGT determines that, as the activities do not meet the criteria for economic activity, they must be taxed as work income.

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2021-01-29PublishedPublished 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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