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V0782-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

Conditions for services provided by a partner to their company to be taxed as economic activity under Personal Income Tax

The DGT states that professional services rendered by a partner and administrator to their own company are considered business income under IRPF and are subject to VAT if the conditions are met.

In 6 key points

How it affects those involved

Such income is classified as business earnings and is subject to VAT due to the independent nature of the services provided.

Lifecycle

2024-04-17PublishedPublished 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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