Skip to content
V0642-16 ·16 February 2016 ·consulta-vinculante Medium impact
Tax

Services from a partner to the company may constitute income from work or economic activity

The DGT clarifies how such services are taxed in IRPF and whether they are subject to VAT, stating that IRPF classification depends on meeting criteria for economic activity and social security, while VAT treatment requires assessing the partner's independence.

In 6 key points

Lifecycle

2016-02-16PublishedPublished 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