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V1148-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Professional partner's services may be taxable income in IRPF

A lawyer and professional partner asks how their remuneration is taxed. The DGT clarifies that in IRPF, such services may be considered income from economic activities if specific conditions are met, while VAT liability will depend on independence and the partner's own resource organisation.

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Lifecycle

2015-04-13PublishedPublished 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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