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V0104-22 24 January 2022 · SG de Fiscalidad Internacional Criterion in force
IRPF · rendimientos de actividades económicas

Income from consultancy services rendered to a Polish company is taxed in Spain as business earnings

A Spanish resident serving as CEO of a Polish company provides additional consultancy services. The DGT determines these earnings are not from the CEO role but from independent professional services, and examines their treatment under IRPF and VAT.

The DGT's ruling

Income from consulting services does not constitute director's fees, but rather income from economic activities taxable in Spain, unless the client has a fixed base in Poland. It is not possible to deduct the 20% withholding tax in Poland if the income is only taxable in Spain. Form 349 must be submitted when the provision of services is deemed to be carried out in another Member State.

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