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V0990-17 ·20 April 2017 ·consulta-vinculante Medium impact
FISCAL

Professional partners' remuneration may constitute business income if specific conditions are met

The DGT confirms that services provided by professional partners to their own professional society may be considered business income, provided the conditions of activity and social security regime are met.

In 6 key points

How it affects those involved

Professional partners may classify their remuneration as business income under certain conditions.

Lifecycle

2017-04-20PublishedPublished 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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