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The DGT confirms that services provided by professional partners to their own professional society may be considered business income, provided the conditions of activity and social security regime are met.
Question posed: Consultation regarding the taxation under Personal Income Tax (IRPF) of the remuneration corresponding to the services provided by the partners 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; however, professional services may constitute income from economic activity if the company provides professional services, the partner performs the activity that is the object of the entity, and is registered in the self-employed regime. Regarding VAT, liability depends on a case-by-case analysis of the partner's independence, evaluating whether they organize their own means, assume economic risk, and possess organizational autonomy vis-à-vis the company.
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