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A partner and manager of an architecture consultancy asks how their services to the company are taxed in personal income tax and whether they are subject to VAT. The DGT clarifies that the nature of the income for personal income tax depends on whether the partner is registered as a self-employed and on the nature of the company's activity, while for VAT the key factor is whether the relationship is independent or subordinate.
Question posed: Consultation regarding the taxation under Personal Income Tax (IRPF) of the remuneration corresponding to services provided by the partner 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 director functions constitutes income from employment; if professional services are provided, they shall be considered income from economic activity only if the individual is registered in the self-employed regime or a mutual fund. Regarding VAT, liability depends on whether the relationship is one of labor dependency or professional independence, analyzing the organization of own means, economic risk, and liability towards third parties.
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