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V1147-15 13 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Services rendered by a partner to the company are deemed income from work for income tax

A partner in a limited liability company seeks clarification on the tax treatment of services provided to the company (direction, design, administration) without holding an administrative role. The DGT determines that such income is classified as income from work under the Personal Income Tax (IRPF), not as economic activities, since no own resources are deployed.

The question raised

The taxpayer inquires about the taxation applicable to the services provided to the company.

The DGT's ruling

Income from services provided by a partner to their company, other than those derived from their role as an administrator, is classified as employment income if the requirements for economic activities are not met. For these to constitute economic activities, the taxpayer must organize their own means of production and human resources, which does not occur if the main assets belong to the company. In the absence of the organization of own means, the services are not subject to VAT or the IAE.

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