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The DGT clarifies how partners should be taxed on services provided to a civil society, stating that such income is considered income from work unless specific conditions of professional activity and social security affiliation are met.
Question posed: Consultation regarding the taxation applicable to partners for services provided to the company.
Services provided by a partner to the company, other than those derived from their position as an administrator, are taxed as income from employment pursuant to Article 17.1 of the Personal Income Tax Law (LIRPF). For them to be taxed as income from economic activities, two requirements must be met: that the company's activity is included in the Second Section of the Economic Activities Tax Schedules and that the partner is registered in the special Social Security regime for self-employed workers or in an alternative mutual fund. Furthermore, the remuneration must correspond to the normal market value due to the existence of a related-party relationship.
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