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V3365-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Partner services may constitute economic activity income if specific conditions are met

The DGT confirms that remuneration for partners providing services to their own advisory company is considered economic activity income if the company carries out activities under Section Two of the IAE and the partners are enrolled in the RETA.

In 6 key points

Lifecycle

2016-07-18PublishedPublished 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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