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V1329-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to their company may constitute economic activity income

The DGT responds that, following the reform of the LIRPF, remuneration for services rendered by a partner to a consultancy company is considered economic activity income if the company's and the partner's activities fall within the Second Section of the IAE and the partner is registered as a self-employed or mutualist.

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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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