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The DGT confirms that remuneration for professional partners providing services to their own professional society is considered economic activity income if the partner is registered as an autonomous and the activity is included in Section Two of the IAE Tariffs.
Question posed: A consultation is made regarding the taxation under Personal Income Tax (IRPF) for the remuneration corresponding to the services provided by the partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
Under Personal Income Tax (IRPF), the services provided by a partner shall constitute income from economic activity if the company provides professional services, the partner performs the activity that is the object of the entity, and the partner is registered in the special regime for self-employed workers or a mutual fund. For VAT and the Business Activity Tax (IAE), liability depends on whether the partner acts independently, which requires a case-by-case analysis of the organization of own means, the assumption of economic risk, and autonomy from the company's organizational structure.
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