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V1123-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

One-off brokerage commission classified as income from economic activities

An employee received a one-off commission from a Chinese company for brokering a sale in Spain. The DGT has ruled that this income must be taxed as income from economic activities.

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2021-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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