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V2067-21 ·9 July 2021 ·consulta-vinculante Medium impact
Tax

The obligation to issue invoices depends on whether a professional acts independently or under an employment relationship

A group of lawyers has consulted whether they should invoice their services individually or through their cooperative. The DGT ruled that it will depend on whether the relationship between the partner and the cooperative is an employment or a business relationship.

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2021-07-09PublishedPublished 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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