Skip to content
V1324-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Socio's services to company count as business income only if specific conditions met

The DGT confirms that a partner's remuneration for services rendered to their own company qualifies as business income only if both the company's and the partner's activities fall under Section Two of the Income Tax Act and the partner is registered as a self-employed individual or in a mutual arrangement.

In 6 key points

Lifecycle

2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact