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V0724-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Fees for estate partition accountants are taxed as employment income

A query was raised regarding whether fees received by an estate partition accountant should be taxed as business income or employment income. The DGT ruled that, as it does not constitute an economic activity, it must be taxed as employment income.

In 5 key points

How it affects those involved

This ruling clarifies the tax classification for estate partition accountants, ensuring that such fees are treated as employment income rather than business income.

Lifecycle

2020-04-06PublishedPublished 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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