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V3016-20 6 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services provided by a partner to a company may be taxed as income from economic activities under certain conditions

The DGT clarifies that if certain conditions are met, income from services rendered by a child replacing a parent in an insurance agency may be classified as income from economic activities rather than income from work.

The question raised

Cuestión planteada Se consulta la tributación que corresponderá al hijo en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.

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