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V2949-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

The classification of payments to a collaborator depends on whether an employment or commercial relationship exists

A physiotherapist inquires whether payments to an external collaborator who contributes as a self-employed individual should be considered income from employment or income from economic activities. The DGT responds that the nature of the income will be determined by the existence or non-existence of an employment relationship.

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2015-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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