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V1796-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Services provided by a partner to their company and the payment of their self-employed contribution are classified as employment income

The DGT clarifies that service payments are work income and that the self-employed fee is considered a form of remuneration in kind.

In 6 key points

How it affects those involved

Service income is classified as work income, and self-employed fees are treated as remuneration in kind.

Lifecycle

2025-10-13PublishedPublished 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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