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V0681-19 ·27 March 2019 ·consulta-vinculante Medium impact
Tax

Societies' partner payments deemed earnings from work

A civil society seeks clarification on how to classify payments to its partners for services rendered and which retention applies. The DGT determines that as these are not professional activities, the payments are classified as earnings from work.

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2019-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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