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A partner and administrator of a consultancy company asks how their administrator's payments are taxed in IRPF, VAT and Wealth Tax. The DGT clarifies that administrator payments are considered income from work, and professional services may constitute economic activity if specific conditions relating to activity and social security are met.
Cuestión planteada Se consulta la tributación que corresponde al consultante en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido por los servicios prestados a la sociedad.
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