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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
VAT liability of a partner's services depends on independence and own resources
V0929-26
VAT liability of a partner's services depends on independence or subordination
V1012-22
Personal training services may constitute business income if specific conditions are met
V2710-21
Retirement contingency for the transitional regime occurs upon actual access to retirement
V1301-21
Taxability of consultancy partners' services depends on independence assessment
V0271-21
Remuneration paid to a spouse may be deductible if they work under a regime of labor dependency
V0017-21
Las retribuciones de administradores son rendimientos del trabajo y la tributación de los servicios de socios depende de la actividad y el régimen de seguridad social
V0894-19
La calificación de los rendimientos de un socio (trabajo o actividad económica) depende de la naturaleza de los servicios y su régimen de seguridad social
V0892-19
Partner remuneration may be economic activity or personal work depending on Social Security registration
V0356-19
Los servicios de un socio a su sociedad son rendimientos de actividad económica si cumple requisitos de actividad y régimen de seguridad social
V1161-17
Professionals' remuneration may be treated as business income in IRPF under certain conditions
V5450-16
Professionals' services to their society may be considered economic income for IRPF
V4947-16
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
Societal service remuneration: work income or economic activity
V3891-16
Managerial remuneration considered income from work and professional services may constitute economic activity
V3503-16
Services rendered by partners to a civil society are treated as income from work if economic activity requirements are not met
V3391-16
Services rendered by partners to a civil society are treated as income from labour if economic activity requirements are not met
V3393-16
Partner services may constitute economic activity income if specific conditions are met
V3365-16
Services provided by partners to a civil society are treated as income from labour if not professional
V3392-16
Services of a partner to a company may be deemed as earnings from work or economic activity depending on their social security regime
V3257-16
Professional partners' remuneration may constitute economic activity income
V3016-16
Professional fees to own company may be economic activities under certain conditions
V2837-16
Salary of a working partner is deductible for Corporate Tax if it aligns with market value
V2825-16
Tax treatment of remuneration for partners and administrators in professional service societies
V2586-16
Services rendered by a partner to their society may constitute income from work or economic activities
V2176-16
Professionals' fees may be economic activity income if conditions met
V0993-16
Professionals' profits may be earnings from work or economic activities
V0611-16
Administrator's remuneration taxed as income from work and professional services may constitute economic activity
V0586-16
Professional partners' services may constitute economic activity income
V0024-16
Societal service remuneration: economic activity or personal work in IRPF and VAT dependency
V3740-15
Professional fees of a partner in a society may be considered economic activity income
V2494-15
The tax treatment of a partner's services depends on their social security status and independence
V2027-15
Tratamiento de las retribuciones a socios: rendimientos del trabajo por cargo de administrador o actividades económicas según su régimen de Seguridad Social
V1760-15
No requirement for IAE registration if professional activity is carried out under employment dependency
V2121-14
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