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V3227-21 ·28 December 2021 ·consulta-vinculante Medium impact
FISCAL

Article 18.6 of the LIS applies to non-resident professional partners

The DGT confirms that the requirements for professional partner remuneration to match market value do not distinguish between resident and non-resident partners.

In 6 key points

Lifecycle

2021-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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