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V3016-20 ·6 October 2020 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to a company may be taxed as income from economic activities under certain conditions

The DGT clarifies that if certain conditions are met, income from services rendered by a child replacing a parent in an insurance agency may be classified as income from economic activities rather than income from work.

In 6 key points

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2020-10-06PublishedPublished 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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