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A consultancy firm has requested clarification on how payments to its partners should be taxed. The DGT explains that, depending on the nature of the activity and the Social Security regime, these may be classified as business income or employment income.
Question posed: How the remuneration paid to the partners of the consulting entity should be treated for the purposes of Corporate Income Tax and Personal Income Tax.
For services provided by a partner to their company to be considered income from economic activities, the activity must be listed in the Second Section of the IAE Schedules and the partner must be registered under the special regime for self-employed workers or a mutual insurance society. If these requirements are not met, the remuneration shall be considered income from employment. Remuneration for director functions is always considered income from employment. Transactions between related parties must be valued at their normal market value.
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