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A partner in a financial and accounting services company asks whether their remuneration is subject to VAT or income tax as an economic activity. The DGT responds that the classification depends on whether there is a relationship of subordination or whether the partner acts independently with own resources.
Question raised: Classification for Personal Income Tax (IRPF) of the remuneration received by the applicant from the company for the provision of services to it and the liability for Value Added Tax on said provision of services.
For VAT, liability depends on whether the partner acts independently, organizing their own means and assuming the economic risk, or if there is labor subordination. For Personal Income Tax (IRPF), services provided to the company shall be considered income from economic activities only if the activity is listed in the Second Section of the IAE and the partner is registered in the special regime for self-employed workers or a mutual fund. Otherwise, they shall be considered income from personal work.
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