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V0318-19 ·15 February 2019 ·consulta-vinculante Medium impact
FISCAL

Services rendered by partners to the company are generally considered earnings from work

The DGT confirms that income from partners' services to the company, unrelated to their administrative role, are classified as earnings from work.

In 5 key points

How it affects those involved

Partners' non-administrative services to the company are subject to income tax as earnings from work, not as business profits.

Lifecycle

2019-02-15PublishedPublished 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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