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V3451-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Services of a partner to a company are treated as income from work, not as economic activities

A construction company partner asks whether his services to the company are considered economic activities or as work, and whether they are subject to VAT. The DGT responds that they are income from work and are not subject to VAT since no own means of production are organised.

In 6 key points

Lifecycle

2020-11-27PublishedPublished 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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