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V2996-20 ·5 October 2020 ·consulta-vinculante Medium impact
FISCAL

Services rendered by a partner to their company are deemed income from work if economic activity requirements are not met

The DGT clarifies that if the requirements for professional activity and self-employment are not met, income from services rendered by a partner to their company are classified as income from work.

In 6 key points

Lifecycle

2020-10-05PublishedPublished 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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