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V1796-22 29 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payment of self-employed quotas by partners considered as remuneration for work

A consultant asks whether payments of self-employed quotas by partners to their company should be taxed as income from work. The DGT responds that such payments constitute remuneration in kind and that the partner may deduct them as expenses.

The question raised

Cuestión planteada Tratamiento fiscal de dicho pago en el IRPF de los socios.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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