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New guides on the latest Spanish tax and immigration developments.
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Se consulta si los servicios prestados por socios (que además son administradores) a su propia sociedad están sujetos al IVA. La DGT responde que la sujeción depende de si la relación es de carácter laboral (subordinada) o si el socio actúa de forma independiente organizando sus propios medios y asumiendo riesgos.
The fiscal team reviews your specific situation.
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