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V3392-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Services provided by partners to a civil society are treated as income from labour if not professional

The DGT states that services rendered by partners to a civil society taxed under Corporate Income Tax are considered income from labour, unless specific professional activity and social security regime requirements are met.

In 6 key points

How it affects those involved

Partners' services to civil societies are classified as income from labour unless professional criteria are satisfied.

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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