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V1658-15 28 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Self-employed contributions paid by a company are taxed as income from economic activities for the partner

A company pays a partner's self-employed contributions, life insurance, and vehicle usage costs for their professional services. The DGT has ruled that these payments constitute income from economic activities for the partner.

The question raised

Cuestión planteada Tributación en el socio de las referidas retribuciones.

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