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V5005-16 ·17 November 2016 ·consulta-vinculante Medium impact
FISCAL

Socios' income from non-administrative services deemed as earnings from work

A consultant asks whether partners in a company can declare monthly payments for commercial services as earnings from work. The DGT responds that since these amounts do not meet the criteria for earnings from economic activities, they are classified as earnings from work.

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2016-11-17PublishedPublished 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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