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V0222-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

Compensation for the substitution of professional activity by a president of a professional association is taxed as income from employment

A professional association inquires whether the economic compensation paid to its president for abandoning their professional activity to hold their office must be subject to withholding tax. The DGT responds that said compensation constitutes income from employment and the corresponding withholding rate for administrators must be applied.

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Lifecycle

2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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