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V0180-22 4 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Profits from professional services to a society are deemed business income

A partner and manager asks how payments from their society for services rendered are taxed. The DGT clarifies that administrator payments are considered income from work, while professional services may be classified as business income if certain conditions are met.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the applicant to the company.

The DGT's ruling

Remuneration for the position of director constitutes income from employment. Professional services provided to the company shall constitute income from economic activities if the company is engaged in services within the Second Section of the IAE, the partner performs services inherent to the corporate purpose, and is registered in the self-employed regime or a mutual fund. If these requirements are not met, the remuneration shall constitute income from employment.

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