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V0272-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Tax liability of service partners depends on dependency or independence relationship

A partner in a financial and accounting services company asks whether their remuneration is subject to VAT or income tax as an economic activity. The DGT responds that the classification depends on whether there is a relationship of subordination or whether the partner acts independently with own resources.

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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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