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V1109-23 ·4 May 2023 ·consulta-vinculante Medium impact
FISCAL

Earnings classification depends on activity and social security registration, not on sole proprietorship status

The consultant asks whether ceasing to be the sole partner in their professional society would allow their income to be classified as earnings from work. The DGT responds that the sole proprietorship status of the society is irrelevant for this classification.

In 6 key points

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2023-05-04PublishedPublished 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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