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V4186-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Payments to partners for services in a commercial civil society are treated as income from work

The DGT clarifies that payments made by a civil society with commercial purpose to its partners for services rendered are considered income from work, as they do not meet the criteria for economic activities.

In 6 key points

How it affects those involved

Partnerships with commercial objectives must classify payments for services as income from work rather than income from economic activities.

Lifecycle

2016-10-03PublishedPublished 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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