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V1299-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Payments to a partner for serving work are deemed earnings from labour

A restaurant society asks whether remuneration paid to a majority partner for working as a waiter should be taxed as economic activity. The DGT responds that, as the requirements for economic activity are not met, these incomes are considered earnings from labour.

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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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