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V4002-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Services of partners in practice societies deemed as earnings from work for income tax

The DGT determines that, due to sector-specific regulations, services provided by partners in practice societies are classified as earnings from work.

In 6 key points

How it affects those involved

Partners in practice societies are subject to income tax as earnings from work, not as business income, and are not subject to VAT.

Lifecycle

2016-09-21PublishedPublished 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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