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V0199-22 ·8 February 2022 ·consulta-vinculante Medium impact
Tax

Socio's remuneration for services other than administrator role deemed income from work

The DGT determines that remuneration for administrative duties and additional services rendered by a partner in an agricultural society, registered as self-employed, constitutes income from work, as the additional services do not meet the criteria for economic activities.

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2022-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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