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A query was raised regarding the taxation of services provided by a partner to their own company. The DGT clarifies that remuneration for director duties is classified as employment income, whereas professional services may be treated as business income, provided specific requirements regarding activity and Social Security registration are met.
Question posed: The taxation applicable to the partner for services rendered to the company is consulted.
What is published here, applied to a company or a specific case. The first meeting is free.
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