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Employment relations, mobility and regulatory protection.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The DGT confirms that remuneration for professional partners providing services to their own professional society is considered economic activity income if the partner is registered as an autonomous and the activity is included in Section Two of the IAE Tariffs.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por los socios referidos a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
Partner-attended · reply within 24 business hours
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