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V1403-15 ·5 May 2015 ·consulta-vinculante Medium impact
Tax

Services provided by partners to professional societies may be economic activities if conditions are met

The DGT confirms that if a professional society and its partner are both in Section Two of the IAE and the partner is under the self-employed regime, the services are considered 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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