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V0170-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Services from a partner to their society may constitute business income if specific conditions are met

The DGT explains that services provided by a partner to their own society may be considered business income if the society is engaged in professional services, the partner carries out such activities, and is registered as an independent or mutualist.

In 6 key points

Lifecycle

2023-02-07PublishedPublished 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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