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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A consultant asks whether their financial and accounting advisory activity should be taxed as a professional or as a business in the IAE, and whether their income is subject to IRPF withholding. The DGT responds that the distinction depends on the existence of a business entity, and that if it is a professional activity, income is subject to IRPF withholding.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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