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Se consulta la naturaleza fiscal de los pagos a un socio que presta servicios a su propia sociedad. La DGT determina que las retribuciones por el cargo de administrador son rendimientos del trabajo, mientras que los servicios profesionales pueden ser rendimientos de actividades económicas si se cumplen requisitos específicos de actividad y de alta en la Seguridad Social.
The tax team reviews your specific situation.
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