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V1311-15 29 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Professionals' fees may be income from work or economic activities

The DGT clarifies that administrator remuneration is always income from work, while professional services may be income from economic activities if the partner is under the self-employed regime.

The question raised

Consultation regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided by the partner 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 constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF). Professional services provided by the partner to the company may constitute income from economic activity if the activities of both the entity and the partner fall under the Second Section of the Economic Activities Tax (IAE) 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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