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The DGT clarifies that IRPF income classification depends on whether the partner is registered as a self-employed and on the society's activity, while VAT treatment depends on whether the partner is independent or subordinate.
Question raised: Consultation regarding the taxation under Personal Income Tax and the withholdings corresponding to the remuneration for services provided by the applicant 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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