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V4715-16 ·8 November 2016 ·consulta-vinculante Medium impact
FISCAL

Partner remuneration for non-administrative services taxed as income from work

The DGT clarifies that remuneration for administrative roles is income from work, and services provided by partners without using their own resources are also considered income from work under IRPF, not economic activities.

In 6 key points

Lifecycle

2016-11-08PublishedPublished 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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