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V3189-15 21 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Services of a partner to a company may be considered earnings from labour if economic activity requirements are not met

A partner registered as self-employed asks whether their services to the company constitute economic activities. The DGT responds that, as these are not professional activities, the income has the nature of earnings from labour.

The question raised

Question posed: The taxation applicable to the taxpayer for the services rendered to the company is being consulted.

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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