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A query was raised regarding how partners in an optician business should be taxed under Personal Income Tax (IRPF) for services rendered to the company. The Directorate General for Taxes (DGT) has determined that payments for the role of director constitute employment income. Furthermore, services provided by the partners are also classified as employment income, as they do not constitute an independent economic activity.
Cuestión planteada Se consulta la tributación que corresponde a las socias en el IRPF por los servicios prestados a la sociedad.
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