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A professional partner has enquired whether a portion of the income received from their company can be treated as dividends. The DGT has ruled that, as the income is derived from the provision of professional services, it must be taxed as income from economic activities.
Question posed: Possibility that a portion of said income may be considered dividends.
Any profit derived from a company solely by virtue of being a shareholder must be classified as income from movable capital. However, if the income is received for the provision of professional services, it cannot be classified as movable capital, but rather as income from economic activities.
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