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The article asks whether services provided by a partner to their company are considered income from work or economic activity for income tax purposes, and whether they are subject to VAT. The DGT explains that classification under income tax depends on whether the partner is registered as a self-employed person and on the nature of the company's activity.
Question posed: Consultation regarding the taxation under Personal Income Tax (IRPF) of the remuneration corresponding to services provided by the partner to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
In Personal Income Tax (IRPF), remuneration for administrator functions constitutes income from employment; if the partner provides professional services and is registered in the self-employed regime, it shall constitute income from economic activity. Regarding VAT, liability depends on a case-by-case analysis of the partner's independence, evaluating whether they organize their own resources, assume economic risk, and possess organizational autonomy vis-à-vis the company.
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