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V0641-16 ·16 February 2016 ·consulta-vinculante Medium impact
Tax

Professionals' fees may be economic activity income if conditions met

A professional partner and manager of a professional services company asks how their fees are taxed under the Personal Income Tax. The DGT clarifies that a manager's duties are considered income from work, while professional services may be classified as income from economic activity if specific conditions relating to the activity and social security affiliation are met.

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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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