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V2820-16 ·21 June 2016 ·consulta-vinculante Medium impact
FISCAL

Professional partner remuneration may constitute business income if specific conditions are met

The DGT clarifies that administrative functions are considered earnings from work, while professional services may be deemed economic activities if specific activity and social security regime requirements are met.

In 6 key points

Lifecycle

2016-06-21PublishedPublished 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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