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V1296-15 28 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services by a partner to their society may constitute economic activity income if specific conditions are met

The DGT responds that, following the reform of the LIRPF, partner remuneration for services rendered to their own firm is considered economic activity income if the activity is professional, carried out in the society's name, and the partner is registered as an independent contractor.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided 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 the services provided by a partner to their company to be considered income from economic activity, the activity of the entity and that of the partner must be included in the Second Section of the Schedules of the Tax on Economic Activities. 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 have the nature of income from personal work.

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