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V2837-16 ·21 June 2016 ·consulta-vinculante Medium impact
FISCAL

Professional fees to own company may be economic activities under certain conditions

A partner and manager asks how their services to the company are taxed after the LIRPF reform. The tax authority states that administrator remuneration is always income from work, but professional services may be considered economic activities if the partner is registered as an autonomous and the company operates professional services.

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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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