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V1492-14 ·6 June 2014 ·consulta-vinculante Medium impact
Tax

The nature of a partner's remuneration depends on dependency and risk-bearing

A partner has requested clarification on whether the commission received for executing purchase orders constitutes income from employment or from economic activities. The DGT states that the nature of the relationship cannot be determined without further information regarding dependency and risk-bearing.

In 6 key points

Lifecycle

2014-06-06PublishedPublished 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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