Skip to content
V0743-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Partners in income-attribution entities are counted as non-salaried personnel even if not working in the activity

A query was raised regarding whether a partner in an entity under the income-attribution regime, who does not effectively work in the activity, should be included in the non-salaried personnel module. The DGT ruled that they must be counted as non-salaried personnel.

In 6 key points

How it affects those involved

This ruling affects the calculation of the non-salaried personnel module for partners in income-attribution entities, regardless of their actual involvement in the business activity.

Lifecycle

2023-03-28PublishedPublished 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