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V0277-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Managerial remuneration is earnings from work; professionals' services are economic income

The nature of profits from partners acting as managers and professionals is examined. The DGT states that payments for the managerial role constitute earnings from work, and professional services rendered by partners are earnings from economic activities.

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2015-01-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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