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V0278-15 ·26 January 2015 ·consulta-vinculante Medium impact
Tax

Manager remuneration is earnings from work; professional partners' fees are earnings from economic activities

The nature of a limited liability company partner's income from their role as manager and from providing professional services is examined. The DGT determines that management payments constitute earnings from work, and professional services constitute earnings from economic activities if certain conditions are met.

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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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