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V1445-15 ·8 May 2015 ·consulta-vinculante Medium impact
Tax

Professional partners' payments for non-administrative services are deemed economic activity profits under certain conditions

A society seeks clarification on whether payments to its professional partners (notary and lawyer) for professional services are income from work or from economic activity. The DGT determines that, upon meeting LIRPF requirements, such payments are classified as profits from economic activities.

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2015-05-08PublishedPublished 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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