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V1779-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

IRPF: no retention for free administrator role, but tax on extra services

When a partner performs administrative duties for free and provides additional services for which they receive payment, the DGT concludes that no retention or imputation applies to the free role. Services outside the role are taxed as economic activities with a 15% retention if the partner is in RETA and the activity is listed in Section Two of the IAE; otherwise, they are taxed as income from work with retention based on tables. The remuneration must be valued at market price.

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2024-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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