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The DGT determines that services rendered by a partner to a beauty products sales company do not meet the criteria for economic activities and should be classified as income from labour.
Question posed: A consultation is made regarding the taxation applicable under Personal Income Tax for services provided by a partner to a company engaged in the online sale of beauty products.
Income from services provided by a partner to the company, other than those derived from their position as an administrator, are characterized as employment income pursuant to Article 17.1 of the LIRPF. This is due to the fact that the requirements of the first and second paragraphs of Article 27.1 of the LIRPF are not met to be considered income from economic activities. The remuneration must be assessed at its normal market value in accordance with Article 41 of the LIRPF, and the withholding rates from Article 80 of the IRPF Regulation must be applied.
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