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V4216-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

Payments to partners for services in a civil society are deemed income from work for income tax

The DGT confirms that compensation paid by a civil society to its partners for carrying out construction work must be classified as income from work, not income from economic activity, as the conditions for economic activity are not met.

In 6 key points

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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