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The DGT determines that payments to partners for services unrelated to their role as administrators do not meet the criteria for economic activities and should be classified as earnings from work.
Question raised: Inquiry is made regarding the withholding tax to be applied to the income paid to partners for services rendered to the company.
The income paid to partners for the development of the company's business activities is characterized as employment income, pursuant to Article 17.1 of the LIRPF. This is due to the fact that the requirements of the first and second paragraphs of Article 27.1 of the LIRPF are not met to be considered economic activities. Therefore, the withholding rates provided for employment income in Article 80 of the IRPF Regulation shall apply.
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