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V4217-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

A partner's remuneration for services in a civil society is deemed income from work

A partner in a civil society receives remuneration for full-time duties. The DGT states that as these activities do not meet the criteria for economic activity, the income must be taxed as income from work.

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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