Skip to content
V1147-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Services rendered by a partner to the company are deemed income from work for income tax

A partner in a limited liability company seeks clarification on the tax treatment of services provided to the company (direction, design, administration) without holding an administrative role. The DGT determines that such income is classified as income from work under the Personal Income Tax (IRPF), not as economic activities, since no own resources are deployed.

In 6 key points

Lifecycle

2015-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact