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V3737-15 ·26 November 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a partner to the company are treated as income from work for income tax

A partner in a real estate promotion company asks how services rendered to the company are taxed. The DGT determines that since no own resources are deployed, these incomes are considered income from work and not from economic activities.

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2015-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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