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V2849-20 ·22 September 2020 ·consulta-vinculante Medium impact
FISCAL

Managerial remuneration and services deemed as income from work

The DGT determines that managerial remuneration is income from work and that services provided by partners, failing to meet economic activity requirements, are also considered income from work.

In 6 key points

Lifecycle

2020-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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