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V2834-16 ·21 June 2016 ·consulta-vinculante Medium impact
FISCAL

Professionals' services to a company: income from work or economic activity

A professional partner and manager of a professional services company asks how their remuneration is taxed under the Personal Income Tax. The DGT states that remuneration for the role of manager is income from work, while professional services may be considered income from economic activity if specific conditions are met.

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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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