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V1249-19 ·3 June 2019 ·consulta-vinculante Medium impact
Tax

Services provided by a self-employed professional are considered income from economic activities

An IT professional inquires about the taxation of services provided to two related companies. The DGT determines that such remuneration constitutes income from economic activities, but warns that it must be valued at fair market value.

In 4 key points

Lifecycle

2019-06-03PublishedPublished 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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