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V3695-16 ·5 September 2016 ·consulta-vinculante Medium impact
FISCAL

Professionals' remuneration may be economic activity income if conditions met

Hacienda determines that administrative charges are income from work, and professional services may be economic activity income if specific activity and affiliation requirements are met.

In 6 key points

How it affects those involved

Professionals must assess whether their services meet criteria to classify as economic activity income.

Lifecycle

2016-09-05PublishedPublished 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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