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V2140-21 ·23 July 2021 ·consulta-vinculante Medium impact
Tax

Tax treatment of professionals' services depends on autonomy and resources management

A professional partner asks how their services are taxed under IRPF and whether they are subject to VAT. The DGT states that IRPF treatment depends on registration under the self-employed regime, and VAT treatment depends on whether the activity is carried out independently or under subordination.

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2021-07-23PublishedPublished 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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