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V1776-17 ·7 July 2017 ·consulta-vinculante Medium impact
Tax

Societal payments for services deemed as earnings from work

The DGT confirms that partner remuneration in a civil society for services provided is classified as earnings from work, not earnings from economic activities, as it does not meet the criteria of professional activities.

In 5 key points

Lifecycle

2017-07-07PublishedPublished 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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