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V0024-16 ·7 January 2016 ·consulta-vinculante Medium impact
FISCAL

Professional partners' services may constitute economic activity income

The DGT confirms that remuneration for professional partners providing services to their own professional society is considered economic activity income if the partner is registered as an autonomous and the activity is included in Section Two of the IAE Tariffs.

In 6 key points

Lifecycle

2016-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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