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V1296-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Services by a partner to their society may constitute economic activity income if specific conditions are met

The DGT responds that, following the reform of the LIRPF, partner remuneration for services rendered to their own firm is considered economic activity income if the activity is professional, carried out in the society's name, and the partner is registered as an independent contractor.

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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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