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V2801-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

Professional partner remuneration may be considered economic activity income

The DGT confirms that payments made by a civil society to its professional partners for services rendered may be classified as income from economic activities if the partner is registered under the self-employed regime.

In 6 key points

How it affects those involved

Partners providing professional services in a civil society may have their remuneration treated as income from economic activities under the personal income tax regime.

Lifecycle

2023-10-16PublishedPublished 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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