Skip to content
V0262-19 ·11 February 2019 ·consulta-vinculante Medium impact
FISCAL

Services rendered by partners to a civil society are treated as income from work unless specific professional and social security requirements are met

The DGT clarifies how partners should be taxed on services provided to a civil society, stating that such income is considered income from work unless specific conditions of professional activity and social security affiliation are met.

In 6 key points

Lifecycle

2019-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact