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V2334-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

The earnings of a rejoneador are considered an economic activity if they hire their team

A query is made as to whether the income of a rejoneador should be classified as income from employment or from economic activities. The DGT determines that, by hiring their team and assuming the status of employer, they carry out an organization on their own account of production means and human resources.

In 6 key points

Lifecycle

2017-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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