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V0586-16 11 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator's remuneration taxed as income from work and professional services may constitute economic activity

The DGT clarifies that administrative charges are income from work and that professional services may constitute economic activity if specific social security and nature of activity requirements are met.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the administrator to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

The DGT's ruling

Remuneration for the position of administrator constitutes income from employment. Services distinct from the position of administrator shall be considered 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 IAE. For VAT purposes, liability depends on whether the partner acts independently, organizing their own means and assuming risks, or if labor subordination exists. In the IAE, it must be analyzed whether there is self-directed organization of production means or human resources.

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