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V0300-15 ·27 January 2015 ·consulta-vinculante Medium impact
Tax

Managerial remuneration is income from work and professional services by partners may constitute economic activities

The nature of partner remuneration for acting as managers and providing professional services is queried. The DGT clarifies that payments for the role of manager are income from work, and professional services may constitute economic activities if certain conditions are met.

In 6 key points

How it affects those involved

Partners acting as managers receive income from work; professional services may qualify as economic activities under specific conditions.

Lifecycle

2015-01-27PublishedPublished 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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