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V3393-16 18 July 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Services rendered by partners to a civil society are treated as income from labour if economic activity requirements are not met

The DGT clarifies that services provided by partners to a civil society taxed under Corporate Income Tax are considered income from labour, unless specific conditions for professional activity and social security regime are met.

The question raised

Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad.

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