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V1234-15 ·23 April 2015 ·consulta-vinculante Medium impact
Tax

Services rendered by a partner to their company constitute economic activity if certain conditions are met

The DGT confirms that a partner's remuneration for services provided to their company is considered economic activity under the revised LIRPF only if both the partner's and the company's activities are listed in Section Two of the IAE and the partner is registered as a self-employed individual or in a mutual organisation.

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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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