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V1191-16 23 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Partner remuneration: economic activity or personal work depending on Social Security registration

The tax treatment of services provided by partners to their own company is addressed in IRPF and VAT. The nature of income in IRPF depends on whether the partner is registered as self-employed and whether the company's activity is professional, while VAT liability depends on whether the relationship involves independence or subordination.

The question raised

Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the partners to the company.

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