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V2321-16 25 May 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The classification of the activity as employment income implies non-liability for VAT and the recharacterization of income as earnings from employment under Personal Income Tax

A professional providing services as a self-employed contractor to a local council has been reclassified as an employee following a labour inspection. The query concerns how to regularise their situation regarding VAT and Personal Income Tax (IRPF).

The question raised

Question posed: Regularization of the new situation regarding VAT and Personal Income Tax.

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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