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A taxpayer has requested clarification on how monthly allowances received for serving on the Board of Directors of a professional association should be taxed. The Directorate General for Taxes (DGT) has ruled that these payments are considered employment income.
This ruling clarifies the tax treatment for board members of professional associations, confirming that their allowances are subject to income tax as employment income rather than other types of income.
The tax team reviews your specific situation.
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