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V3065-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Tax treatment and withholding for occasional collaborators and management personnel

The federation seeks clarification regarding the withholding tax applicable to occasional collaborators and management personnel. The DGT determines that the classification of payments depends on whether there is an organisation of production means and the nature of the relationship with the entity.

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2020-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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