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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
Professional services provided by partners to their company may constitute income from economic activities for Personal Income Tax purposes
V0359-23
Copyright royalties from the assignment of literary works are classified as employment income
V2351-21
Income from teaching courses or seminars is classified as employment income if no personal resources are organised
V1451-21
Income from teaching master's degrees classified as employment income, unless own means are organised
V3369-19
Income from teaching courses classified as employment income if no own means are organised
V2803-19
Taxation of services provided by a shareholder to their company depends on their role and independence
V1955-19
Professional partners' services may be taxable as business income in IRPF
V1722-18
The VAT liability of services provided by partners to the company depends on the existence of a relationship of dependency or independence
V0995-18
Services provided by a partner to their company may constitute business income or personal employment income
V4549-16
Services from a partner to a society may be deemed economic activities or personal work for income tax, and may or may not be subject to VAT depending on independence
V4548-16
Tax status of a partner's services depends on Social Security registration and VAT independence
V4273-16
Manager remuneration is income from work; partners' services may be economic activity
V3894-16
Tax treatment of service fees to partners depends on relationship nature and resources allocation
V3892-16
Societal services may be income from economic activities or work depending on social security regime
V3893-16
Taxation of services rendered by a partner to their company depends on their role and independence
V3649-16
Professionals' remuneration may be economic activity income if conditions met
V3695-16
Taxation of services rendered by a partner to their society depends on the nature of the role and independence of the activity
V3502-16
Professional partners' remuneration may constitute economic activity income
V3016-16
Services from a shareholder to their company may be considered professional income in IRPF
V1566-16
Professional partners' services may constitute economic activity income
V0024-16
A partner's remuneration for services other than administrative role is treated as income from work
V3896-15
Societal service remuneration: economic activity or personal work in IRPF and VAT dependency
V3740-15
Professionals' fees to society may be business income if self-employed
V3741-15
Societal service remuneration may be considered economic income for IRPF if conditions are met
V2653-15
Whether a partner's services are deemed an economic activity or employment depends on their registration with Social Security
V2171-15
Tax liability of consultancy services depends on independence and resources
V1831-15
Professional partner's services may be taxable income in IRPF
V1148-15
Rents from cultural events by an association may be taxable under IS, VAT and IAE
V3134-14
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