Skip to content
V3384-19 ·11 December 2019 ·consulta-vinculante Medium impact
Tax

Remuneration of partners for services may be classified as business income or employment income depending on activity and regime

A veterinary clinic civil society has requested a ruling on the taxation of partner remuneration for services rendered. The DGT analyses the classification for Personal Income Tax (IRPF) purposes, the applicability of VAT, and deductibility for Corporate Tax.

In 6 key points

Lifecycle

2019-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact