Skip to content
V0740-15 ·6 March 2015 ·consulta-vinculante Medium impact
Tax

Reduced withholding rate for new activities cannot be applied if a professional activity is already being carried out

A professional belonging to a partnership (comunidad de bienes) providing consultancy services seeks to know if their new individual activity as a social graduate can benefit from the reduced withholding rate for new business starts. The DGT rules that this is not possible because they are already performing a professional activity through the partnership.

In 5 key points

Lifecycle

2015-03-06PublishedPublished 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