Skip to content
Back to index
V0274-21 17 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professionals' services to their professional societies may constitute economic income

A lawyer asks whether remuneration from their own society for providing professional services qualifies as economic activity. The DGT responds that for such activity to qualify, both the society's and the member's activities must be in Section Two of the IAE, and the member must be registered as a self-employed individual or in a mutual arrangement.

The question raised

Classification under the IRPF (Personal Income Tax) of the remuneration that would be received from the company for the provision of services to it.

The DGT's ruling

For services provided by a partner to their company to be classified as income from economic activity, the activity must be included in the Second Section of the IAE (Tax on Economic Activities) Schedules for both the partner and the company. Furthermore, it is an indispensable requirement that the partner be registered 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 have the nature of income from personal work.

Book your free first meeting