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V2699-15 ·21 September 2015 ·consulta-vinculante Medium impact
Tax

Managerial remuneration considered earnings from work

The tax treatment of partners providing services to their own company is examined. The tax authority clarifies that payments for the role of manager are earnings from work, while professional services may be considered earnings from economic activities if specific conditions relating to the activity and social security affiliation are met.

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2015-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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