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V2498-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Payments to a partner for services other than administrative duties are deemed earnings from work

A partner and administrator of a limited liability company asks how their income from installation and maintenance services is taxed. The DGT responds that such income is considered earnings from work due to the lack of economic activity requirements.

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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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