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The query asks whether remuneration received by a partner for services rendered to their insurance brokerage company should be classified as income from economic activities or as employment income. The DGT rules that this depends on whether the activities of both the company and the partner fall under the Second Section of the IAE, and whether the partner is registered under the self-employed scheme or a mutual insurance fund.
Question posed: Taxation applicable under Personal Income Tax (IRPF) regarding remuneration paid by the company to the partner for services rendered by the latter, taking into account the new wording of Article 27 of the Personal Income Tax Law introduced by Law 26/2014.
For the services provided by a partner to their company to be considered income from economic activity, the activity must be included in the Second Section of the IAE (Tax on Economic Activities) Schedules for both the company and the partner. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. If these requirements are not met, the remuneration shall be characterized as income from personal work. The valuation of these transactions must be carried out at their normal market value.
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