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New guides on the latest Spanish tax and immigration developments.
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Se consulta si los pagos recibidos por un presidente y miembro del consejo de administración están sujetos al IVA. La DGT determina que, por lo general, esta actividad no se realiza con carácter independiente y no soporta el riesgo económico propio, por lo que no está sujeta al impuesto.
The tax team reviews your specific situation.
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