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V3891-15 ·4 December 2015 ·consulta-vinculante Medium impact
Tax

Socios' transport services income deemed work earnings for income tax

A transport society asks which tax to apply to partners carrying out driving activities. The DGT states that as these are not professional activities, the income is classified as work earnings.

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2015-12-04PublishedPublished 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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