Skip to content
V1843-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

The classification of a partner's services to the company depends on the company's activity and the partner's registration as a self-employed worker

The DGT clarifies that the nature of services provided by a free administrator to the company—whether as work or as economic activity—depends on the company's activity and the partner's registration in the self-employed regime.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact