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V1524-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Tax treatment of partner services in IRPF and VAT depends on activity nature and autonomy of means

A civil consultancy society asks how its partners should be taxed for services rendered to the entity under IRPF and VAT. The DGT explains that under IRPF, income nature depends on Social Security affiliation, and under VAT, on the independence and organisation of own resources.

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2016-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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