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Whether services rendered by a partner to an agricultural society should be taxed as economic activity or work income is queried. The DGT determines that, as the activities do not meet the criteria for economic activity, they must be taxed as work income.
Question posed: A consultation is made regarding the taxation applicable under Personal Income Tax for services rendered by a partner to a company engaged in agricultural activity.
Income from services rendered by a partner to the company, other than those derived from their position as an administrator, is characterized as employment income. This is because the requirements of the first and second paragraphs of Article 27.1 of the Personal Income Tax Law (LIRPF) are not met to be considered income from economic activities. The valuation of said remuneration must be carried out at its normal market value.
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