Skip to content
V0819-23 ·10 April 2023 ·consulta-vinculante Medium impact
Tax

Tax treatment of a partner's services in IRPF and VAT depends on autonomy and own resources

The DGT responds that IRPF treatment depends on whether the partner is registered as a self-employed and the nature of the activity, while VAT treatment must be assessed case by case based on independence or subordination.

In 6 key points

Lifecycle

2023-04-10PublishedPublished 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