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V3896-15 ·4 December 2015 ·consulta-vinculante Medium impact
FISCAL

A partner's remuneration for services other than administrative role is treated as income from work

The tax treatment of a partner serving as deputy director and providing technical and administrative services is examined. The tax authority determines that remuneration for the administrative role constitutes income from work, and additional services, due to the absence of own resources, are also considered income from work and not economic activities.

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2015-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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