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V0681-18 ·14 March 2018 ·consulta-vinculante Medium impact
FISCAL

Services rendered by partners to the company (other than their administrative role) are considered earnings from work

The DGT clarifies that income from services provided by limited company partners, other than their administrative role, is classified as earnings from work due to the lack of professional activity.

In 5 key points

How it affects those involved

Partners who provide non-administrative services must declare such income as earnings from work, not as earnings from economic activities.

Lifecycle

2018-03-14PublishedPublished 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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