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Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
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The DGT responds that it has no competence over social security and that payments for such activities are income from work.
Question posed: Taxation under Personal Income Tax (IRPF) of the remuneration to be received by partners for the performance of their work within the company. Furthermore, it is inquired whether partners are required to register in the special Social Security regime for Self-Employed Workers or Freelancers.
The income paid to partners for the development of the company's business activities is characterized as income from employment, pursuant to Article 17.1 of the Personal Income Tax Law (LIRPF). This is due to the fact that the requirements to be considered income from economic activities under Article 27.1 of the LIRPF are not met. For services other than those of an administrator, the remuneration must be assessed at its normal market value.
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