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V1402-15 ·5 May 2015 ·consulta-vinculante Medium impact
Tax

Profits from professionals' services to their society may be considered economic activities

The DGT confirms that if a society and its shareholder carry out activities under the Second Section of the IAE and the shareholder is registered as a self-employed person, the income is classified as economic activity income.

In 6 key points

Lifecycle

2015-05-05PublishedPublished 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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