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V0629-16 ·16 February 2016 ·consulta-vinculante Medium impact
FISCAL

Services of a partner to their company may constitute economic activity if specific conditions are met

The tax authority clarifies whether a partner's remuneration for services rendered to their company is considered economic activity or employment income. It states that if the company provides professional services and the partner is under the self-employed regime, the remuneration may be classified as economic activity.

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Lifecycle

2016-02-16PublishedPublished 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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