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V1233-15 ·23 April 2015 ·consulta-vinculante Medium impact
Tax

Services rendered by a partner to their society may constitute economic activity income under certain conditions

The DGT confirms that if a society and its partner carry out activities under Section Two of the IAE and the partner is subject to the self-employed regime, the income is classified as income from economic activities.

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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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