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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 confirms that fees paid by professional partners to their own professional society are considered economic activity income if the partner is under the self-employed regime.
Question posed: Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the referred partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
In Personal Income Tax, remuneration for the position of administrator is always considered income from employment. Professional services provided by a partner to the company shall be considered income from economic activities if the entity's professional activity is present and the partner is registered with the RETA or a mutual insurance society. For VAT purposes, liability depends on whether the partner acts with independence or subordination, analyzing their working conditions, remuneration, and responsibility.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
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