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V1652-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Services of a partner to the company are deemed income from work for IRPF and VAT liability depends on independence

A sole partner in a construction company asks how their administrative and masonry services are taxed. The Tax Authority determines that such services are income from work for IRPF and that VAT liability requires an assessment of the partner's independence based on the use of own resources.

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Lifecycle

2021-05-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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