Skip to content
V0623-21 ·17 March 2021 ·consulta-vinculante Medium impact
Tax

Partner services may be income from work or economic activities; VAT liability depends on independence

The DGT clarifies that partner services are generally considered income from work under IRPF, and VAT liability depends on whether the relationship is one of independence or subordination.

In 6 key points

How it affects those involved

Societies must assess whether services provided by partners constitute income from work or economic activities, and determine VAT liability based on the nature of the relationship.

Lifecycle

2021-03-17PublishedPublished 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