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A query was raised regarding the classification of income for a partner in a community of property who ceases working due to permanent disability. The DGT ruled that if the activity is carried out solely by the other partner, the amounts paid to the disabled partner are classified as income from movable capital (investment income) arising from the leasing of a business.
This ruling clarifies the tax treatment for partners in a community of property who can no longer participate in business activities due to disability, shifting the tax classification from business activity income to investment income.
The tax team reviews your specific situation.
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