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A civil society transitioning to Corporate Tax seeks clarification on how partners should be taxed for services provided to the entity. The DGT explains that these remunerations may be classified as income from economic activities or from personal work, depending on their Social Security affiliation.
Question posed: Taxation in the 2016 fiscal year under Personal Income Tax regarding remuneration paid by the company to partners for services rendered to the company.
For the services provided by a partner to their professional firm to be considered income from economic activity, both the entity's activity and the partner's activity must be listed under the Second Section of the IAE Schedules. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. If the Social Security requirement is not met, the remuneration shall be considered income from employment. In any case, the valuation of these services must be carried out at their normal market value.
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