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V1289-15 28 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Managerial remuneration is earnings from work and professional services may constitute economic activity earnings

The DGT clarifies that administrator salaries are earnings from work, and professional services may be considered economic activity earnings if specific conditions are met.

The question raised

Consultation regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided by the referred partners 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

Remuneration for administrator functions constitutes income from employment pursuant to Article 17.2.e) of the LIRPF. Professional services provided by a partner to the company may constitute income from economic activities if the entity's activity is listed in the Second Section of the IAE Schedules, the partner performs services inherent to the corporate purpose, and the partner is registered in the special regime for self-employed workers or a mutual fund. Otherwise, they are considered income from employment.

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