Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The DGT confirms that income from partners' services to the company, unrelated to their administrative role, are classified as earnings from work.
Question posed: Inquiry is made regarding the taxation applicable to partners in Personal Income Tax for services rendered to the company.
The income paid to partners for the performance of the company's business activities is characterized as income from employment. This is due to the fact that the requirements to be considered income from economic activities under Article 27.1 of the Personal Income Tax Law (LIRPF) are not met. Furthermore, the remuneration for such services must be assessed at its fair market value.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
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