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V1999-15 ·26 June 2015 ·consulta-vinculante Medium impact
Tax

Remuneration of a partner for work performed in a civil society is considered income from economic activity

The taxpayer asks whether remuneration for work performed in a physiotherapy civil society should be taxed as income from employment. The DGT responds that, due to the income attribution regime, these amounts constitute part of the income from the economic activity attributable to the partner.

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Lifecycle

2015-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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