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The DGT determines that VAT liability depends on whether the partners' activity is dependent or independent with own means, and in personal income tax, on whether the activity meets the requirements of article 27.1.
Cuestión planteada Calificación en el IRPF de la remuneración que perciben los socios de la sociedad por la prestación de sus servicios a la misma y sujeción al Impuesto sobre el Valor Añadido.
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