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V1293-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Professionals' fees for services may be business or work income

The DGT clarifies how fees paid by partners to their own company are taxed after the LIRPF reform. These fees may be considered business or work income depending on specific criteria relating to business activity and social security registration.

In 6 key points

Lifecycle

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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