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V1297-15 28 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services provided by a partner to their company may be considered economic activities

The DGT determines that if certain conditions are met, remuneration for services rendered by a professional partner to their own company may be classified as earnings from economic activities.

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 services provided by a partner to their company to be considered income from economic activity, three requirements must be met: the company must engage in activities within the Second Section of the IAE Tariffs, the partner must perform services that are part of the entity's corporate purpose, and the partner must be registered in the special Social Security regime for self-employed workers or 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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