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V3920-16 16 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · rendimientos de actividades económicas

Services provided by professional partners to a company may be taxed as income from economic activities

The DGT determines that if certain conditions are met, remuneration from professional partners rendering services to a limited liability company may be classified as income from economic activities.

The question raised

1) What would be the taxation of the income obtained by the four partners for the purposes of Personal Income Tax.

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