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V2463-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Partner payments for services considered earnings from work

The DGT determines that payments to two partners working in the company are classified as earnings from work due to non-compliance with Article 27.1 of the IRPF Law.

In 6 key points

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2015-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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