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A manager and partner asks how their services to the company are taxed. The DGT responds that if professional economic activity requirements are not met, such remuneration is classified as income from labour.
Question posed: The taxation applicable to the taxpayer for services rendered to the company is consulted.
For the services provided by a partner to their company to be taxed as income from economic activities, it is necessary that both the company and the partner carry out activities listed in the Second Section of the IAE Schedules, and that the latter is registered in the special Social Security regime for self-employed workers or an alternative mutual society. If these requirements are not met, the consideration is considered gross employment income pursuant to Article 17.1 of the LIRPF. Furthermore, transactions between related parties must be valued at their normal market value.
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