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V3069-16 ·4 July 2016 ·consulta-vinculante Medium impact
Tax

Services of a professional partner to their society may be economic activity or work income

A sole professional partner and manager of a professional services society asks how their remuneration is taxed. The DGT determines that managerial functions are work income, while professional services rendered to the society may be economic activity income if specific conditions are met.

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2016-07-04PublishedPublished 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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