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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 33 results.
The classification of a partner's services to the company depends on the company's activity and the partner's registration as a self-employed worker
V1843-25
Retention on services provided by a managing partner depends on the nature of the activity and registration in Social Security
V0520-25
Services provided by a partner to a company may be considered economic activity income under certain conditions
V0353-22
Professionals' services to their professional societies may constitute economic income
V0274-21
Health services exempt from VAT; personal training and pilates taxed at 21%
V2257-20
Condiciones para que los servicios de socios profesionales a su sociedad tributen como rendimientos de actividades económicas
V2754-19
Los servicios de socios a su sociedad pueden ser rendimientos de actividad económica si cumplen requisitos de actividad y alta en el RETA
V1846-19
Tratamiento fiscal de las retribuciones de socios profesionales: rendimientos del trabajo o de actividades económicas
V3249-17
Tratamiento fiscal de los servicios prestados a una sociedad española de la que el consultante es socio
V2815-17
Tratamiento fiscal de las retribuciones de socios por servicios prestados a la sociedad y por funciones de administrador
V1416-17
Tratamiento fiscal de las retribuciones de administradores y socios de una sociedad
V0543-17
Tratamiento fiscal de las retribuciones de administradores y de los servicios profesionales prestados por socios
V3891-16
Tratamiento fiscal de las retribuciones de socios por administración y servicios profesionales
V3893-16
Professional partners' remuneration may constitute economic activity income
V3016-16
Tax treatment of remuneration for partners and administrators in professional service societies
V2586-16
Deductibility of remuneration to partners and expenses for the use of corporate assets
V1984-16
Tax treatment of remuneration to the partner and the deductibility of expenses in the company
V1986-16
Professionals' fees may be economic activity income if conditions met
V0993-16
Los servicios de un socio a su sociedad profesional pueden ser rendimientos de actividad económica si cumple requisitos de actividad y de alta en la Seguridad Social
V0543-16
Requisitos para que las retribuciones de socios profesionales a su sociedad tributen como rendimientos de actividad económica
V0546-16
Requisitos para que los servicios de un socio a su sociedad tributen como rendimientos de actividad económica
V0273-16
Los servicios profesionales de socios a su sociedad pueden ser rendimientos de actividad económica si se cumplen requisitos específicos
V3890-15
Deductibility in Corporate Income Tax of remuneration to the partner for professional services
V3787-15
Requisitos para que los servicios de socios a sociedades de servicios profesionales tributen como actividad económica en el IRPF
V3740-15
Requisitos para que la retribución de socios por servicios a su sociedad sea calificada como rendimiento de actividad económica
V2504-15
Requisitos para que los servicios de socios a su sociedad tributen como rendimientos de actividad económica
V2496-15
Los servicios de socios profesionales a su sociedad pueden ser rendimientos de actividad económica si cumplen requisitos específicos
V2164-15
Services provided by partners to professional societies may be economic activities if conditions are met
V1403-15
Services of a partner to a society may qualify as economic activities if certain conditions are met
V1333-15
Services provided by a partner to their company may constitute economic activity income
V1329-15
Services rendered by a partner to a professional society may be considered economic activity income
V1321-15
Services provided by a partner to their professional society may constitute economic activity income under certain conditions
V1323-15
Services rendered by a partner to their company constitute economic activity if certain conditions are met
V1234-15
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