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V3257-16 ·12 July 2016 ·consulta-vinculante Medium impact
Tax

Services of a partner to a company may be deemed as earnings from work or economic activity depending on their social security regime

A lawyer and administrator of two companies asks how their services are taxed under IRPF and VAT. The DGT clarifies that the nature of their income under IRPF depends on whether the activity is professional and on their registration in Social Security, while under VAT the key factor is whether they act independently or under subordination.

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2016-07-12PublishedPublished 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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