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V0740-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Tax liability of a partner's services depends on autonomy and resources

The DGT clarifies that for VAT, each case must be assessed regarding the partner's independence, while for income tax, the classification depends on whether the activity falls within Section Two of the IAE Tariffs.

In 6 key points

Lifecycle

2023-03-28PublishedPublished 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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