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V1873-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Payments to a partner for services other than administration are treated as income from work

The DGT determines that remuneration for the role of administrator is income from work, while payments for services other than administration are also considered income from work due to the absence of economic activity requirements.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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