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V1290-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Services rendered by a sole trader partner to the company are treated as income from work

A partner working as a sole trader and serving as a free administrator of a company seeks to understand how their services are taxed. The DGT determines that, as the requirements for economic activities are not met, the income is classified as income from work.

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2015-04-28PublishedPublished 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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