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Socio Profesional — evolución doctrinal DGT
evolution::socio-profesional
Tratamiento fiscal de las retribuciones de administradores y de los servicios profesionales prestados por socios
V1609-26
Manager's remuneration is income from work and professional services may constitute economic activities
V1207-25
Services provided by a partner to their company may constitute income from economic activity if specific IAE and Social Security requirements are met
V0515-25
Conditions for services provided by a partner to their company to be taxed as economic activity under Personal Income Tax
V0782-24
Professional partner remuneration may be considered economic activity income
V2801-23
Professionals' remuneration may be income from work or economic activities
V2587-23
Professionals' remuneration may be economic activity income if conditions are met
V2121-23
Administrator remuneration classified as income from work
V1677-23
Earnings classification depends on activity and social security registration, not on sole proprietorship status
V1109-23
Services of a partner to a company may constitute business income if certain conditions are met
V0293-23
Services from a partner to their society may constitute business income if specific conditions are met
V0170-23
Professionals' profits may be economic activity income if legal requirements met
V2366-22
Tax treatment of remuneration for directors and professional services provided by partners to the company
V2200-22
Manager remuneration is income from work; partner taxation depends on activity type
V1786-22
Administrator remuneration is income from work and professional services
V0352-22
Profits from professional services to a society are deemed business income
V0180-22
Article 18.6 of the LIS applies to non-resident professional partners
V3227-21
Services of a partner to a company may be considered economic income if certain conditions are met
V3081-21
Personal training services may constitute business income if specific conditions are met
V2710-21
Services provided by partners to a civil society are treated as income from labour unless specific economic activity requirements are met
V1866-21
Services provided by partners to the company are deemed earnings from work if economic activity requirements are not met
V1041-21
Services provided by a partner to their company may be treated as economic activity income under certain conditions
V0770-21
Services rendered by partners to the company are deemed income from work, unless specific professional activity criteria are met
V0712-21
Administrator remuneration considered as income from work
V0127-21
Services provided by a partner to a company may be taxed as income from economic activities under certain conditions
V3016-20
Services rendered by a partner to their company are deemed income from work if economic activity requirements are not met
V2996-20
Partner remuneration for services to the company: work or business income?
V2688-20
Deductibility of travel, vehicle and housing expenses under conditions of allocation and correlation
V2107-20
V2108-20
Professionals' services to a society deemed economic income
V2006-20
Services provided by a partner to their company may be economic activity income if certain conditions are met
V0732-20
V0246-20
Los servicios de un socio a su sociedad pueden ser rendimientos de actividad económica bajo requisitos específicos
V0087-20
Tratamiento fiscal de las retribuciones de un socio profesional por servicios prestados a su sociedad
V3078-19
Tratamiento fiscal de las retribuciones de administradores y de los servicios profesionales prestados por socios a la sociedad
V3073-19
Socio's services to his own company: economic activity or personal work?
V2749-19
Las retribuciones de administrador tributan como rendimientos del trabajo y la calificación de los servicios profesionales depende de requisitos específicos
V1920-19
Tratamiento fiscal de las retribuciones de administradores y de los servicios profesionales prestados por socios a su sociedad
V1785-19
Calificación de los rendimientos de un socio por servicios prestados a su sociedad y requisitos para su consideración como actividad económica
V1010-19
Tratamiento fiscal de las retribuciones de socios administradores: rendimientos del trabajo o de actividad económica
V0946-19
V0973-19
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
Condiciones para que los servicios de socios a su sociedad tributen como rendimientos de actividad económica
V0499-19
Las retribuciones de un socio por servicios profesionales a su sociedad pueden ser rendimientos de actividad económica bajo ciertos requisitos
V0410-19
Los servicios de socios a su sociedad pueden ser rendimientos de actividad económica o trabajo personal
V0356-19
Condiciones para que los servicios de socios en sociedades de servicios profesionales tributen como actividad económica
V0076-19
Condiciones para que los servicios de un socio a su sociedad profesional tributen como rendimientos de actividad económica
V0072-19
Tratamiento en el IRPF de las retribuciones de socios por funciones de administrador o por servicios profesionales
V2998-18
Tratamiento en IRPF de las retribuciones de un socio por funciones de administrador y por servicios profesionales prestados a su sociedad
V2946-18
V2866-18
Tratamiento en el IRPF de los servicios prestados por socios a su sociedad
V2769-18
Las retribuciones a socios por servicios profesionales son deducibles en el IS si cumplen requisitos de mercado, devengo y contables
V2260-18
Tratamiento fiscal de las retribuciones de un socio a su sociedad: distinción entre rendimientos del trabajo y de actividad económica
V2243-18
Tratamiento fiscal de las retribuciones de socios profesionales: rendimientos del trabajo o de actividad económica
V1904-18
V1722-18
Tratamiento en el IRPF de las retribuciones de socios por funciones de administrador y por servicios profesionales
V1652-18
Tratamiento de los rendimientos de servicios prestados por un socio a su sociedad
V1558-18
Tratamiento fiscal de las retribuciones de un socio por servicios prestados a su sociedad
V1371-18
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