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V3393-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Services rendered by partners to a civil society are treated as income from labour if economic activity requirements are not met

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

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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