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V0520-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

Retention on services provided by a managing partner depends on the nature of the activity and registration in Social Security

The DGT responds that whether such services are classified as employment or economic activity depends on the nature of the company's activity and the partner's registration as a self-employed worker.

In 6 key points

Lifecycle

2025-03-28PublishedPublished 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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