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V1320-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Services from a partner to their company qualify as economic income only if specific conditions are met

The DGT confirms that a partner's remuneration for services rendered to their company may be considered economic income only if both the company's and the partner's activities are within Section Two of the IAE and the partner is registered as a self-employed individual or mutualist.

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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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