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V2749-19 ·8 October 2019 ·consulta-vinculante Medium impact
FISCAL

Socio's services to his own company: economic activity or personal work?

The DGT clarifies how services rendered by a professional partner to their own company are taxed under IRPF. For these to be considered economic activity income, the partner must be registered under the self-employed regime or mutualism, and the activity must meet specific requirements set out in Section Two of the IAE.

In 6 key points

Lifecycle

2019-10-08PublishedPublished 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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