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V0539-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Partner remuneration for work in a society considered income from labour

The DGT responds that it has no competence over social security and that payments for such activities are income from work.

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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