Post by account_disabled on Mar 10, 2024 22:06:27 GMT -5
When we decide to undertake, we must choose the legal form of our activity. You can register as self-employed or establish a company, a community of property, a cooperative... You can also register as a corporate self-employed person. This regime has some peculiarities that must be taken into account when establishing a company. A very common doubt about the operation of the corporate self-employed regime is related to whether the partner can collect a payroll from the company for his work performed or if he has to issue invoices with VAT to his company in order to collect.
If we are talking about a sole proprietorship limited company whose activity is the provision of computer services, mainly to a US client, with regard to personal income Buy Bulk SMS Service tax, in accordance with the provisions of article , third paragraph, of the LIRPF, the income Obtained by the partner of the company for the provision of computer services are classified as economic activity, as the activity carried out is included in the Second Section of the Rates of the Tax on Economic Activities.
Regarding VAT, the General Directorate of Taxes has indicated on numerous occasions that the classification of an activity carried out independently for the purposes of its subjection to Value Added Tax requires weighing the evidence relating to working conditions, remuneration and the responsibility, in the following terms: “In this sense, in the case of partners who provide their services to a company in which the ownership or the right to use the main assets for the exercise of the activity that constitutes its corporate purpose corresponds to the entity itself, they will be excluded from the scope of application of the Value Added Tax to the extent that a fundamental element is not present, which is the management of own resources.
In this regard, in the case of partners who provide their professional services to a company, whose purpose is the provision of services of this nature, it will be necessary to take into account, as has been pointed out, whether the means of production reside in the own partner.
If we are talking about a sole proprietorship limited company whose activity is the provision of computer services, mainly to a US client, with regard to personal income Buy Bulk SMS Service tax, in accordance with the provisions of article , third paragraph, of the LIRPF, the income Obtained by the partner of the company for the provision of computer services are classified as economic activity, as the activity carried out is included in the Second Section of the Rates of the Tax on Economic Activities.
Regarding VAT, the General Directorate of Taxes has indicated on numerous occasions that the classification of an activity carried out independently for the purposes of its subjection to Value Added Tax requires weighing the evidence relating to working conditions, remuneration and the responsibility, in the following terms: “In this sense, in the case of partners who provide their services to a company in which the ownership or the right to use the main assets for the exercise of the activity that constitutes its corporate purpose corresponds to the entity itself, they will be excluded from the scope of application of the Value Added Tax to the extent that a fundamental element is not present, which is the management of own resources.
In this regard, in the case of partners who provide their professional services to a company, whose purpose is the provision of services of this nature, it will be necessary to take into account, as has been pointed out, whether the means of production reside in the own partner.