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V1298-15 28 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professionals' services to a society may constitute economic income

The DGT clarifies that remuneration for non-administrative services provided by a partner to their society may be considered economic activity under the revised LIRPF, provided the activity is professional, the society is engaged in it, and the partner is registered as a self-employed individual or mutualist.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to services provided by the applicant to the company, other than those derived from their status as an administrator, 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, the activity must be included in the Second Section of the IAE (Tax on Economic Activities) Schedules by both the company and the partner. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance society. If these requirements are not met, the remuneration shall have the nature of income from personal work.

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