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V1591-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Payments to referees without an employment relationship are classified as employment income

A sports federation has requested clarification on the withholding tax applicable to referees providing services without an employment relationship. The Directorate General for Taxes (DGT) has ruled that these earnings constitute employment income rather than income from economic activities.

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2015-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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