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V2169-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

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

The DGT responds that, following the reform of the IRPF law, remuneration for a partner's services (other than as administrator) is considered economic activity if both the company and the partner carry out professional activities and the partner is registered as an independent contractor.

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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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