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V1430-16 6 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Managerial remuneration is earnings from work and professional services may constitute economic income

The DGT clarifies that administrative roles are earnings from work and professional services may constitute economic income under certain conditions.

The question raised

Inquiry is made regarding the taxation under Personal Income Tax concerning the remuneration corresponding to services rendered by the partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

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