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V1108-17 ·10 May 2017 ·consulta-vinculante Medium impact
FISCAL

Services rendered by a partner to their company are treated as income from work if economic activity requirements are not met

A partner and manager inquires about the taxation of services provided to their company. The DGT responds that if the requirements for economic activity and registration as a self-employed person are not met, such remuneration is taxed as income from work.

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2017-05-10PublishedPublished 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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