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V0993-16 ·14 March 2016 ·consulta-vinculante Medium impact
FISCAL

Professionals' fees may be economic activity income if conditions met

The DGT confirms that fees paid by professional partners to their own professional society are considered economic activity income if the partner is under the self-employed regime.

In 6 key points

How it affects those involved

Partners in professional societies may classify their fees as economic activity income rather than income from work.

Lifecycle

2016-03-14PublishedPublished 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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