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V2494-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Professional fees of a partner in a society may be considered economic activity income

A partner and manager of a consultancy society asks how their professional services and managerial role are taxed. The DGT clarifies that the managerial role is taxed as income from work, and professional services may be considered economic activity income if specific conditions relating to activity and social security regime are met.

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Lifecycle

2015-08-05PublishedPublished 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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