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V2653-15 ·11 September 2015 ·consulta-vinculante Medium impact
Tax

Societal service remuneration may be considered economic income for IRPF if conditions are met

The DGT clarifies that for IRPF, partner remuneration for providing services to their own professional company must meet activity criteria and be registered in the RETA; for VAT, it depends on whether the services are rendered independently or subordinately.

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2015-09-11PublishedPublished 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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