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V3260-20 ·30 October 2020 ·consulta-vinculante Medium impact
Tax

Services provided by partners to a company are deemed income from work, not economic activities

The DGT confirms that payments to partners of an audiovisual content company for services rendered are considered income from work, as they do not meet the conditions set out in article 27.1 of the IRPF Law.

In 6 key points

Lifecycle

2020-10-30PublishedPublished 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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