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A consultancy firm has requested a ruling regarding the classification of partners' work, its VAT and Personal Income Tax (IRPF) implications, and the deductibility of expenses for Corporate Tax (IS) purposes. The Directorate General for Taxes (DGT) declined to rule on the partners' IRPF as it falls outside its jurisdiction, but clarified the rules for Corporate Tax deductibility and the criteria for determining VAT liability.
This ruling provides essential guidance for companies employing partners, emphasizing that proper accounting registration is vital for tax deductibility and that the distinction between professional independence and employment status is critical for VAT and Corporate Tax compliance.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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