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V4513-16 19 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · rendimientos de actividades económicas

Professional fees from partners may be business income if conditions are met

The DGT confirms that partner fees for consultancy services constitute business income if the company carries out a professional activity and the partners are registered under the self-employed regime.

The question raised

Whether the remuneration received by partners 1 and 2 from the consulting entity for performing business consultancy services on behalf of said company's clients is considered income from economic activities. And whether such income is subject to VAT, and whether they are required to register via Form 036.

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