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V0470-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Commission income from a foreign company may be taxed as professional earnings

A physical person who has received three commission payments from an Austrian company asks how to tax it under IRPF and what VAT obligations apply. The DGT determines that the income must be taxed as professional earnings and that the person must comply with intracommunity service supply obligations.

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2026-02-27PublishedPublished 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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