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A query was raised regarding whether remuneration for partners providing services to their management company as unpaid directors should be taxed as business income or employment income. The DGT has determined that, since the management activity cannot be carried out individually, the income must be taxed as employment income.
Question posed: A consultation is made regarding the taxation under Personal Income Tax applicable to the applicants for the remuneration they receive for services provided to the company, taking into account the wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
Remuneration for the position of administrator always constitutes income from employment. For services provided by a partner to their company to be considered income from economic activity, the activity must be listed in the Second Section of the IAE (Economic Activities Tax) Schedules and the partner must be under the self-employed regime. In this case, as the management of collective investment institutions can only be carried out by a public limited company and not a natural person, the requirement for economic activity is not met and the income constitutes income from employment.
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