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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Spousal earnings may be considered income from work if dependency and deductibility conditions are met
V2103-25
Partner remuneration for work in a society considered income from labour
V0539-25
No obligation to declare IRPF if not a Spanish tax resident
V0037-23
Services provided by partners to the company are deemed earnings from work if economic activity requirements are not met
V1041-21
Services rendered by partners to the company are deemed income from work, unless specific professional activity criteria are met
V0712-21
Services rendered by a partner to their company are deemed income from work if economic activity requirements are not met
V2996-20
Socio's services to his own company: economic activity or personal work?
V2749-19
Services rendered by a partner to their company are treated as income from work if economic activity requirements are not met
V1108-17
Professional partners' fees may be deemed economic activity income
V0091-17
Professionals' remuneration may be treated as business income in IRPF under certain conditions
V5450-16
Las retribuciones de socios por servicios profesionales pueden ser rendimientos de actividades económicas según el cumplimiento de requisitos de actividad
V4513-16
Professional fees to own company may be economic activities under certain conditions
V2837-16
Tax treatment of remuneration for partners and administrators in professional service societies
V2586-16
Services provided by a partner to a civil society are taxed as income from work if activity economic requirements are not met
V1700-16
Tratamiento fiscal de las retribuciones de administradores y de los servicios prestados por socios profesionales
V1430-16
Professionals' fees may be economic activity income if conditions met
V0993-16
Services of a partner to their company may constitute economic activity if specific conditions are met
V0629-16
Socios of work cooperatives: advances taxed as earnings from labour
V0123-16
Professional partners' services may constitute economic activity income
V0024-16
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