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V1298-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Professionals' services to a society may constitute economic income

The DGT clarifies that remuneration for non-administrative services provided by a partner to their society may be considered economic activity under the revised LIRPF, provided the activity is professional, the society is engaged in it, and the partner is registered as a self-employed individual or mutualist.

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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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