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V0611-16 ·15 February 2016 ·consulta-vinculante Medium impact
Tax

Professionals' profits may be earnings from work or economic activities

The nature of two partners' income from management and legal services to their own company is examined. The DGT determines that management roles constitute earnings from work, while professional services may be economic activities if specific conditions on activity and social security regime are met.

In 6 key points

Lifecycle

2016-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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