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Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The DGT determines that payments to partners for services unrelated to their role as administrators do not meet the criteria for economic activities and should be classified as earnings from work.
Cuestión planteada Se consulta la retención a practicar sobre los rendimientos satisfechos a los socios por servicios prestados a la sociedad.
Los rendimientos satisfechos a los socios por el desarrollo de las actividades empresariales de la sociedad tienen la naturaleza de rendimientos de trabajo, según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos de los párrafos primero y segundo del artículo 27.1 de la LIRPF para ser considerados actividades económicas. Por tanto, se aplicarán los tipos de retención previstos para rendimientos del trabajo en el artículo 80 del Reglamento del IRPF.
Partner-attended · reply within 24 business hours
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