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The tax treatment of partner income from services provided to their own company is queried. The tax authority states that such income is generally considered income from work, unless specific conditions for professional activity and self-employed status are satisfied.
Question posed: The taxation applicable to partners in the Personal Income Tax for services rendered to the company is consulted.
Income from services other than administration is considered employment income pursuant to Article 17.1 of the LIRPF, as it does not meet the requirements for economic activities under Article 27.1. For them to be taxed as economic activities, the company must be engaged in professional services (Section Two of the IAE) and the partner must be registered in the special regime for self-employed workers or a mutual fund. In such a case, the remuneration would have the nature of income from professional activities. Transactions between partners and the company must be valued at their normal market value.
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