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V2688-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

Partner remuneration for services to the company: work or business income?

The DGT clarifies that remuneration for administrative functions is considered work income, while professional services may be classified as business income if specific conditions of activity and registration as self-employed are met.

In 6 key points

How it affects those involved

Socios must correctly classify their remuneration as either work income or business income based on the nature of the services and compliance with registration requirements.

Lifecycle

2020-09-02PublishedPublished 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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