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V3081-21 ·9 December 2021 ·consulta-vinculante Medium impact
Tax

Services of a partner to a company may be considered economic income if certain conditions are met

A sole partner in a consultancy company asks how to classify the remuneration received for their services. The DGT responds that such remuneration may be considered economic income if both the company and the partner carry out activities under Section Two of the IAE and the partner is operating under the self-employed regime.

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2021-12-09PublishedPublished 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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