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V1000-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Tax liability of a partner's engineering services depends on independence and own resources

The question is whether a partner's remuneration for providing engineering services to their own company is subject to VAT and how it is classified in income tax. The DGT states that for VAT, it depends on whether there is a relationship of subordination or whether the partner acts independently with own resources, while for income tax, the nature of the economic activity is assessed.

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2022-05-05PublishedPublished 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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