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Special regimes for individuals and digital assets.
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Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
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New guides on the latest Spanish tax and immigration developments.
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The DGT determines that payments to a partner for administrative tasks are income from labour, not economic activities, as they do not meet the criteria for economic activity.
Cuestión planteada Se consulta la tributación que corresponde a dicho socia por los servicios prestados a la sociedad.
Los rendimientos por servicios prestados por socios, distintos de los derivados de su cargo de administrador, son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos de los párrafos primero y segundo del artículo 27.1 de la LIRPF para ser considerados actividades económicas. Además, la retribución por estos servicios debe valorarse por su valor normal de mercado conforme al artículo 41 de la LIRPF.
Partner-attended · reply within 24 business hours
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