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V2121-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

Professionals' remuneration may be economic activity income if conditions are met

The DGT clarifies whether a partner acting as manager in a accounting services company earns economic activity income or income from work. For such income to qualify, both the company and the partner must carry out activities under Section Two of the IAE, and the partner must be registered as a self-employed individual or in a mutual arrangement.

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2023-07-19PublishedPublished 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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