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The DGT examines the taxation of services provided by co-administrators to their company under IRPF and VAT. It confirms that administrator remuneration constitutes income from work and assesses the conditions under which professional services are considered economic activities or are subject to VAT.
Question posed: A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by partners 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, remuneration for the position of director is always considered income from employment. For other services, if the company provides professional services and the partner is registered in the Special Regime for Self-Employed Workers (RETA), they shall be considered income from economic activities. Regarding VAT, liability depends on whether independence or subordination exists, analyzing the organization of resources, remuneration linked to results, and liability towards third parties.
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