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V1805-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

Income from a community of goods providing legal services is subject to IRPF retention

The DGT confirms that income from a community of goods carrying out a professional legal activity is subject to IRPF retention due to its status as an entity under the attribution of income regime.

In 6 key points

How it affects those involved

Legal entities operating under the attribution of income regime that provide professional legal services must have IRPF retained on their earnings.

Lifecycle

2014-07-09PublishedPublished 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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