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A partner and manager asks how their services rendered to their own society are taxed under IRPF and VAT. The DGT clarifies that the nature of income under IRPF depends on whether the activity is professional and whether the partner is under the self-employed regime, while VAT liability depends on whether the relationship is independent or subordinate.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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