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A self-employed individual inquired whether monthly amounts withdrawn from their business as a salary can be treated as employment income. The Directorate General for Taxes (DGT) ruled that this is not possible because no employment relationship exists with an external organisation.
Cuestión planteada Posibilidad de que las cantidades que detrae el empresario individual de su actividad en forma de nómina mensual sean consideradas como rendimientos del trabajo deducibles.
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