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The DGT clarifies that remuneration for an administrator role is income from work, while professional services may be considered economic income under certain conditions.
Question posed: Consultation regarding the taxation under Personal Income Tax (IRPF) of the remuneration corresponding to the 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, whereas professional services may constitute income from economic activity if the partner is registered under the self-employed regime and the company is engaged in professional services. Regarding VAT, liability depends on whether the partner acts independently or under subordination, analyzing their means of production, economic risk, and responsibility. If the partner uses their own means and is not subject to the company's organization, they shall be subject to VAT; if there is subordination, they shall not be.
What is published here, applied to a company or a specific case. The first meeting is free.
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