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A sole professional partner and administrator asks how their administrator's payments are taxed in IRPF and whether they are subject to VAT. The DGT states that payments for the administrator's role constitute income from work, and the nature of professional services depends on the partner's autonomy and economic risk.
Question posed: Consultation regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided by the applicant to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
Remuneration for the position of director constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF). Professional services provided by the partner to the company may constitute income from economic activities if the partner is registered in the self-employed regime and the activity meets the requirements of the Second Section of the Tax Administration Index (IAE). Regarding VAT, liability depends on whether a relationship of independence or subordination exists, analyzing economic risk, organization of resources, and responsibility.
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