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New guides on the latest Spanish tax and immigration developments.
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The DGT responds that VAT applicability depends on whether the relationship is labour-based (subordinate) or whether the partner acts independently, organising their own resources and assuming economic risk.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el IVA, IAE e IRPF por los servicios prestados a la sociedad.
Partner-attended · reply within 24 business hours
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