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V2277-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Services provided by a partner in a business activity are deemed income from work

The DGT clarifies that services rendered by a partner in an educational enterprise are considered income from work due to the nature of the activity being commercial and not professional.

In 6 key points

How it affects those involved

Partners in educational enterprises must classify their income as income from work for tax purposes.

Lifecycle

2021-08-12PublishedPublished 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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