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V3488-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to the company are deemed as income from work for income tax

A partner in an IT company asks whether their services to the company are income from economic activities or income from work. The DGT determines that, as no own resources are used, the services are considered income from work.

In 6 key points

Lifecycle

2019-12-20PublishedPublished 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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