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V4831-16 ·10 November 2016 ·consulta-vinculante Medium impact
FISCAL

Services rendered by a partner to their company are deemed income from labour if economic activity requirements are not met

A partner and manager asks how their services, other than their managerial role, are taxed. The DGT explains that classification depends on whether economic activity requirements and social security affiliation are met.

In 6 key points

Lifecycle

2016-11-10PublishedPublished 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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