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V1291-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to their company may be taxed as business income under certain conditions

The DGT confirms that remuneration paid by a partner to their own company for services rendered can be considered business income if both the company and the partner carry out activities in Section Two of the IAE and the partner is registered under the self-employed or mutual insurance regime.

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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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