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A query was raised regarding whether remuneration paid to two managing partners for professional services rendered to their company is subject to VAT and the Business Activity Tax (IAE), and how it should be classified for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) examines the independence of the activity for VAT and IAE purposes, as well as the nature of the income for IRPF purposes.
The tax team reviews your specific situation.
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