Skip to content
V0274-21 ·17 February 2021 ·consulta-vinculante Medium impact
Tax

Professionals' services to their professional societies may constitute economic income

A lawyer asks whether remuneration from their own society for providing professional services qualifies as economic activity. The DGT responds that for such activity to qualify, both the society's and the member's activities must be in Section Two of the IAE, and the member must be registered as a self-employed individual or in a mutual arrangement.

In 6 key points

Lifecycle

2021-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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