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V1233-15 23 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services rendered by a partner to their society may constitute economic activity income under certain conditions

The DGT confirms that if a society and its partner carry out activities under Section Two of the IAE and the partner is subject to the self-employed regime, the income is classified as income from economic activities.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services rendered 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

For services rendered by a partner to their company to be considered income from economic activity, the activity must be included in the Second Section of the Schedules of the Tax on Economic Activities for both the company and the partner. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual fund. If these requirements are not met, the remuneration shall be considered personal work.

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