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V4156-16 ·27 September 2016 ·consulta-vinculante Medium impact
FISCAL

Professionals' remuneration may be economic activity income if conditions are met

The DGT determines that remuneration for services rendered by a partner and manager to their own company constitutes economic activity income if the company carries out activities under Section Two of the IAE and the partner is under the RETA regime.

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2016-09-27PublishedPublished 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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