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V2354-15 ·24 July 2015 ·consulta-vinculante Medium impact
Tax

Services rendered by a partner to their company deemed as income from labour

A partner and administrator of a laundry company asks how services rendered to the business without personal resources are taxed. The DGT rules that such income is classified as income from labour, not income from economic activities.

In 5 key points

How it affects those involved

The classification of partner services as income from labour affects tax treatment and reporting obligations.

Lifecycle

2015-07-24PublishedPublished 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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