Skip to content
V0515-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

Services provided by a partner to their company may constitute income from economic activity if specific IAE and Social Security requirements are met

The DGT explains that whether such services are considered economic activity depends on whether both the company and the shareholder's activities are listed in Section Two of the IAE and whether the shareholder is registered as a self-employed individual or in a mutual.

In 6 key points

How it affects those involved

The classification of services as economic activity affects the tax treatment of income, determining whether it falls under business earnings or personal income.

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact