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V1432-16 6 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

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

The DGT clarifies that administrators' salaries are income from work, and professional services may constitute economic activity if specific LIRPF requirements are met.

The question raised

Consultation regarding the taxation under Personal Income Tax on the remuneration corresponding to services provided 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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