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V0913-18 ·9 April 2018 ·consulta-vinculante Medium impact
FISCAL

Services provided by a partner to a society deemed as income from labour

The DGT determines that payments to a partner for administrative tasks are income from labour, not economic activities, as they do not meet the criteria for economic activity.

In 6 key points

How it affects those involved

Payments to partners for administrative tasks are classified as income from labour rather than economic activity.

Lifecycle

2018-04-09PublishedPublished 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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