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A partner in a financial and accounting services company asks whether their remuneration is subject to VAT or income tax as an economic activity. The DGT responds that the classification depends on whether there is a relationship of subordination or whether the partner acts independently with own resources.
Cuestión planteada Calificación en el IRPF de la remuneración que percibe el consultante de la sociedad por la prestación de sus servicios a la misma y sujeción al Impuesto sobre el Valor Añadido de esa prestación de servicios.
Partner-attended · reply within 24 business hours
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