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V2027-15 ·29 June 2015 ·consulta-vinculante Medium impact
Tax

The tax treatment of a partner's services depends on their social security status and independence

A partner and manager asks how their services rendered to their own company are taxed under IRPF and VAT. The tax authority responds that under IRPF it depends on whether they are registered as self-employed, and under VAT on whether they act independently or subordinated.

In 6 key points

Lifecycle

2015-06-29PublishedPublished 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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