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V3504-16 ·22 July 2016 ·consulta-vinculante Medium impact
Tax

Socios' services to their society: income or economic activities?

The tax treatment of services rendered by partners to their own society in IRPF and VAT is addressed. The tax authority states that remuneration for the role of administrator is considered income from work, while the nature of professional services depends on social security affiliation and activity independence.

In 6 key points

Lifecycle

2016-07-22PublishedPublished 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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