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V1323-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to their professional society may constitute economic activity income under certain conditions

The DGT confirms that remuneration paid to a partner for services rendered to their own professional society constitutes economic activity income, provided the conditions for economic activity and registration as an autonomous are met.

In 6 key points

How it affects those involved

Partners receiving remuneration for services to their professional society may be classified as earning income from economic activity rather than from work, subject to specific conditions.

Lifecycle

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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