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V1321-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Services rendered by a partner to a professional society may be considered economic activity income

The DGT confirms that remuneration paid to a partner for services rendered to their professional society may be classified as income from economic activity, provided the society's and partner's activities fall within Section Two of the Income Tax Act and the partner is registered as a self-employed individual or under a mutual arrangement.

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2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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