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V0267-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Payments to external experts classified as employment income rather than business income

A public entity sought clarification on whether payments to external experts for evaluation committees should be treated as business income or employment income. The Directorate General for Taxes (DGT) ruled that they constitute employment income, unless the expert is specifically selected due to their prior professional activity.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for public entities paying external consultants, establishing that such payments are generally subject to employment income tax rules unless specific professional criteria are met.

Lifecycle

2021-02-16PublishedPublished 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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