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V2168-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Services of a partner to a company may constitute economic activity if specific conditions are met

A partner in a financial services company asks whether their remuneration is considered economic activity following the LIRPF reform. The DGT responds that if the company provides professional services and the partner is registered under the self-employed regime, the remuneration is considered economic activity.

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2015-07-15PublishedPublished 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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