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V1232-15 ·23 April 2015 ·consulta-vinculante Medium impact
Tax

Services provided by partners to a company are deemed work income

The DGT confirms that partner income from services rendered to a company is classified as work income and must be valued at market value.

In 6 key points

Lifecycle

2015-04-23PublishedPublished 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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