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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
No exemption from maintenance allowances for a managing partner without a labour relationship
V1070-25
Partner remuneration for work in a society considered income from labour
V0539-25
Revenues from work for a managing partner considered as income from labour
V2543-20
Administrator's remuneration for services other than office duties considered as earnings from labour
V0351-20
Las retribuciones de un socio administrador por sus funciones y por servicios adicionales son rendimientos del trabajo
V0950-19
Services rendered by partners to the company (other than their administrative role) are considered earnings from work
V0681-18
Administrator and driver's remuneration considered earnings from work
V0090-18
Services rendered by a partner to their company are treated as income from work if economic activity requirements are not met
V1108-17
Tratamiento en el IRPF de las retribuciones de un socio administrador por sus funciones y por servicios profesionales
V0783-17
Las retribuciones de un socio administrador por sus funciones y por otros servicios son rendimientos del trabajo
V0084-17
Socios' income from non-administrative services deemed as earnings from work
V5005-16
Las retribuciones de un socio administrador tributan como rendimientos del trabajo y la naturaleza de otros servicios depende de su calificación
V3895-16
Deducibilidad de las retribuciones de socios administradores y trabajadores en el Impuesto sobre Sociedades
V3854-16
Administrator's remuneration considered as income from work in personal income tax
V3518-16
Las retribuciones de un socio administrador tributan como rendimientos del trabajo en el IRPF
V3501-16
Tratamiento fiscal de las retribuciones de un socio administrador y de sus servicios adicionales
V2836-16
Tratamiento fiscal de las retribuciones de administradores y socios en sociedades de gestión de inversión
V2301-16
Administrative partner remuneration taxed as income from work
V0630-16
Las retribuciones de un socio administrador y por servicios prestados a la sociedad se consideran rendimientos del trabajo
V0120-16
Administrator's remuneration considered as income from work
V0048-16
Deducibilidad en el Impuesto sobre Sociedades de las retribuciones a un socio por servicios distintos a la administración
V3771-15
Deductibility in Corporate Income Tax of remuneration to partners for professional services and for their position as director
V3788-15
Tratamiento fiscal de las retribuciones de un socio administrador: rendimientos del trabajo y valoración de mercado
V3593-15
Administrator and driver remuneration considered as earnings from work
V2973-15
Payments to a partner for services other than administrative duties are deemed earnings from work
V2498-15
Services rendered by a partner to their company deemed as income from labour
V2354-15
V2165-15
Services rendered by a sole trader partner to the company are treated as income from work
V1290-15
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