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V3894-15 ·4 December 2015 ·consulta-vinculante Medium impact
Tax

Partner services may qualify as economic activity income

The DGT determines that partner remuneration for providing services to their own company may be classified as economic activity income rather than income from work, under specific conditions.

In 6 key points

How it affects those involved

Partners providing services to their own company may be subject to taxation as economic activity income rather than income from work, depending on specific conditions.

Lifecycle

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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