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V0950-17 ·17 April 2017 ·consulta-vinculante Medium impact
Tax

Partner services in professional partnerships are taxed under IRPF via income attribution; VAT liability depends on independence

A professional partnership of veterinarians has requested clarification on how payments to partners for services rendered are taxed and whether they are subject to VAT. The Tax Agency has responded that, for IRPF purposes, these payments constitute an attribution of income, and VAT liability depends on whether the partner acts independently or under subordination.

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2017-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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