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V0770-21 ·31 March 2021 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to their company may be treated as economic activity income under certain conditions

The DGT confirms that services rendered by a partner to their own company can be considered economic activity income if both the company and the partner's activity fall within Section Two of the Income Tax Act and the partner is operating under the self-employed regime.

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2021-03-31PublishedPublished 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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