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V3596-15 ·18 November 2015 ·consulta-vinculante Medium impact
FISCAL

Manager and non-professional business services considered earnings from work

A transport company shareholder and manager asks how his earnings as manager and traffic supervisor are taxed. The DGT determines that management income is earnings from work and that non-economic activities also constitute earnings from work.

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2015-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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