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V2586-16 ·13 June 2016 ·consulta-vinculante Medium impact
FISCAL

Tax treatment of remuneration for partners and administrators in professional service societies

The DGT clarifies that administrator remuneration is considered income from work, and professional services constitute economic activity only if the partner is registered as a self-employed individual and the society is a professional services society.

In 6 key points

Lifecycle

2016-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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