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The nature of payments to partners working as self-employed in a civil society and their deductibility are addressed. The DGT clarifies that if a civil society has a commercial purpose and legal personality, it is subject to Corporate Income Tax, altering the treatment of such payments.
Cuestión planteada ¿Qué consideración tienen las retribuciones percibidas por los socios por el trabajo desempeñado como dependientes?
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