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V1363-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

Incomes from consultancy for EU Commission subject to Spanish IRPF if no labour relationship

A consultancy firm asks whether it must declare €3,100 received for expert evaluation work for the European Commission. The DGT responds that, due to the absence of a labour relationship under the contracts, these incomes are subject to Spanish income tax as worldwide income.

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2020-05-12PublishedPublished 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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