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V0353-22 ·24 February 2022 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to a company may be considered economic activity income under certain conditions

The DGT responds that services rendered by an insurance agent to a limited company may be considered economic activity income if both the company's and the partner's activities fall within Section Two of the Income Tax Act and the partner is registered under the self-employed or mutualism regime.

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2022-02-24PublishedPublished 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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