Skip to content
V2219-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

Payments to members of a civil society for services considered earnings from work

The DGT states that payments to members of a civil society for services such as cooking and serving are classified as earnings from work, as these activities do not meet the criteria for economic activities.

In 6 key points

How it affects those involved

Such payments are subject to income tax as earnings from work rather than as earnings from economic activities.

Lifecycle

2017-09-05PublishedPublished 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