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V1700-16 ·19 April 2016 ·consulta-vinculante Medium impact
FISCAL

Services provided by a partner to a civil society are taxed as income from work if activity economic requirements are not met

The DGT responds that services provided by a partner to a civil society that has become a corporate tax payer are taxed as income from work unless the requirements for professional activity and registration as a self-employed person are met.

In 6 key points

Lifecycle

2016-04-19PublishedPublished 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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