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V1761-23 ·19 June 2023 ·consulta-vinculante Medium impact
Tax

VAT liability of architects' partners depends on independence and own resources

The DGT determines that VAT liability depends on whether the partners' activity is dependent or independent with own means, and in personal income tax, on whether the activity meets the requirements of article 27.1.

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2023-06-19PublishedPublished 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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