Skip to content
Back to index
V1148-15 13 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professional partner's services may be taxable income in IRPF

A lawyer and professional partner asks how their remuneration is taxed. The DGT clarifies that in IRPF, such services may be considered income from economic activities if specific conditions are met, while VAT liability will depend on independence and the partner's own resource organisation.

The question raised

Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the applicant to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

The DGT's ruling

In Personal Income Tax (IRPF), the services provided by a partner to their company shall constitute income from economic activity if the company carries out activities listed in the Second Section of the IAE, the partner provides services that are the object of the entity, and the partner is registered in the RETA or a mutual fund. Regarding VAT, liability depends on whether independence or subordination exists, analyzing own means, economic risk, and responsibility. For the IAE, it must be verified that there is an organization of one's own means of production or human resources.

Book your free first meeting