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The DGT confirms that if a professional partner provides services to their own company and is registered as an autonomous or mutualist, the remuneration is considered income from economic activities.
Question posed: Consultation regarding the taxation under Personal Income Tax (IRPF) of the remuneration corresponding to services rendered by partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
In Personal Income Tax (IRPF), remuneration for professional services rendered to one's own company shall be considered income from economic activities if the partner is under the special regime for self-employed workers or mutual insurance, and the company's activity consists of professional services. Regarding VAT, liability depends on a case-by-case analysis of the partner's independence, evaluating whether they organize their own means, assume economic risk, and their level of organizational subordination. In the Economic Activities Tax (IAE), liability requires that the provision of services involves the self-directed organization of means of production or human resources.
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