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A query was raised regarding whether remuneration paid to partners for services rendered to their firm can be classified as business income. The DGT ruled that if the firm's activity is professional and the partner is registered under the self-employed social security scheme or a mutual fund, such remuneration will be treated as business income.
Question raised 1) Taxation applicable under the Personal Income Tax (IRPF) regarding the remuneration paid by the company to the partner for services rendered, taking into account the new wording of Article 27 of the Personal Income Tax Law provided by Law 26/2014 and the application of paragraph 6 of Article 18 of the Corporate Tax Law to said remuneration.
For the services provided by a partner to their company to be considered income from economic activities, the activity must be included in the Second Section of the IAE (Tax on Economic Activities) Schedules, for both the company and the partner. Furthermore, the partner must be included in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. If these requirements are not met, the remuneration shall be considered personal labor.
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