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V1311-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Professionals' fees may be income from work or economic activities

The DGT clarifies that administrator remuneration is always income from work, while professional services may be income from economic activities if the partner is under the self-employed regime.

In 6 key points

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2015-04-29PublishedPublished 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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