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V3016-16 ·28 June 2016 ·consulta-vinculante Medium impact
FISCAL

Professional partners' remuneration may constitute economic activity income

The DGT confirms that if the activity is professional, the society provides services of that nature and the partner is under the special self-employed regime, the remuneration is considered economic activity income.

In 6 key points

Lifecycle

2016-06-28PublishedPublished 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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