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V2543-20 ·27 July 2020 ·consulta-vinculante Medium impact
FISCAL

Revenues from work for a managing partner considered as income from labour

The tax treatment of services provided by a sole managing partner in a driving school is examined. The DGT determines that remuneration for the role of administrator is income from labour, and additional services rendered by the partner also qualify as income from labour since they do not meet the criteria of economic activities.

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Lifecycle

2020-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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