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V1539-15 ·22 May 2015 ·consulta-vinculante Medium impact
Tax

Profits from a professional partner's work in a civil society are deemed economic activity income, not income from work

A civil society of lawyers asks how partners who carry out the society's activities are taxed. The DGT responds that these incomes are not income from work but part of the economic activity income attributed by the entity.

In 6 key points

Lifecycle

2015-05-22PublishedPublished 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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