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V0513-14 ·25 February 2014 ·consulta-vinculante Medium impact
Tax

Expert reports are subject to VAT and classified as professional income for Income Tax purposes

A computer engineer employed under a contract occasionally produces expert reports for a professional. The DGT has ruled that these activities are subject to VAT at the standard rate and must be taxed for Income Tax purposes as income from economic activities.

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2014-02-25PublishedPublished 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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