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V0933-14 ·2 April 2014 ·consulta-vinculante Medium impact
Tax

Professional services of a managing partner may be subject to VAT or considered income from work

The question arises whether the professional services of a managing partner (design and marketing) are absorbed by their position or are independent. The DGT responds that deductibility in corporate tax depends on the reality of the operation and its relationship, while in personal income tax and VAT, classification depends on the nature of the relationship (employment or professional).

In 6 key points

Lifecycle

2014-04-02PublishedPublished 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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