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V0902-17 ·11 April 2017 ·consulta-vinculante Medium impact
FISCAL

Tax treatment of management remuneration and professional services from partners

The DGT clarifies that management fees are considered income from work, while professional services may be classified as income from economic activities if specific conditions are met.

In 6 key points

How it affects those involved

Partners acting as managers are subject to income tax rules based on their role, with professional services potentially falling under economic activity income if criteria are satisfied.

Lifecycle

2017-04-11PublishedPublished 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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