Skip to content
Back to index
V1293-15 28 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professionals' fees for services may be business or work income

The DGT clarifies how fees paid by partners to their own company are taxed after the LIRPF reform. These fees may be considered business or work income depending on specific criteria relating to business activity and social security registration.

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 the position of administrator always constitutes income from employment. For professional services provided by a partner to their company to be considered income from economic activities, the activity must be listed in the Second Section of the IAE for both the partner and the company, and the partner must be registered in the special regime for self-employed workers or a mutual fund. If these requirements are not met, the remuneration shall have the nature of income from employment.

Book your free first meeting