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Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The DGT confirms that remuneration for partners providing services to their own advisory company is considered economic activity income if the company carries out activities under Section Two of the IAE and the partners are enrolled in the RETA.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por las socias a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
En IRPF, los servicios de socios a su sociedad son rendimientos de actividad económica si la actividad es profesional, la sociedad se dedica a ello y el socio está en el régimen especial de autónomos o mutualidad. En IVA, la sujeción depende de un análisis caso por caso de la independencia, evaluando si el socio ordena medios propios, si asume riesgo económico y si tiene autonomía organizativa. Si existe subordinación, la relación es laboral y no está sujeta a IVA.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
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