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V3201-20 ·27 October 2020 ·consulta-vinculante Medium impact
Tax

Services of a partner to a company are taxed as income from work; VAT liability depends on independence of activity

A partner with 50% share in a construction company asks how their directorial and technical supervision services are taxed. The tax authority determines that these services are considered income from work for personal income tax, and VAT liability must be assessed case by case based on whether there is a dependency or independence relationship.

In 6 key points

How it affects those involved

The classification of services provided by a partner in a company affects both personal income tax treatment and VAT obligations, requiring a case-by-case assessment of dependency or independence.

Lifecycle

2020-10-27PublishedPublished 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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