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V1235-15 23 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professionals' services to a company may be considered economic income under certain conditions

The DGT confirms that remuneration for a partner providing professional services, other than administrative duties, is considered economic income if the company provides professional services and the partner is registered as an autonomous.

The question raised

Question posed: Inquiry is made regarding the taxation under Personal Income Tax concerning the remuneration corresponding to services provided by the partner to the company, which are distinct from the duties inherent to the position of administrator, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

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