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A query was raised regarding whether services provided by a partner to their own professional company should be taxed as employment income or business income. The DGT ruled that, provided certain requirements are met, they may be treated as business income.
Question posed: Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to services provided by the partner to the company, taking into account the new wording of Article 27 of the Personal Income Tax Law provided by Law 26/2014.
Remuneration for the position of director is always considered income from employment. For professional services provided by a partner to the company to be classified as income from economic activity, the company must engage in activities listed under the Second Section of the IAE Schedules, and the partner must be registered in the special regime for self-employed workers or a mutual fund. If these requirements are met, the remuneration is income from economic activity; otherwise, it is income from employment.
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