Skip to content
V2171-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Whether a partner's services are deemed an economic activity or employment depends on their registration with Social Security

A partner in a consultancy society asks how their services to the society are taxed under IRPF and VAT. The DGT states that under IRPF, the nature of income will depend on whether the partner is registered as a self-employed, and under VAT on whether they act independently or subordinately.

In 6 key points

Lifecycle

2015-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact