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A professional partner and manager of a professional services company asks how their fees are taxed under the Personal Income Tax. The DGT clarifies that a manager's duties are considered income from work, while professional services may be classified as income from economic activity if specific conditions relating to the activity and social security affiliation are met.
Question posed: Consultation regarding the taxation under Personal Income Tax (IRPF) of the remuneration corresponding to the services rendered by the applicant 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 (IRPF), remuneration for the position of director constitutes income from employment, whereas professional services rendered to the company may constitute income from economic activity if the partner is registered in the self-employed regime and the activity meets the requirements of Art. 27.1 LIRPF. Regarding VAT, liability depends on whether there is a relationship of independence or labor subordination, analyzing the organization of own means, remuneration, and responsibility. In the Economic Activities Tax (IAE), the organization of production means or human resources on one's own account must be verified.
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