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V0271-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Taxability of consultancy partners' services depends on independence assessment

The DGT responds that whether partner remuneration is VAT taxable or constitutes a labour relationship depends on a case-by-case analysis of independence or subordination.

In 6 key points

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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