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V1323-15 29 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 professional society may constitute economic activity income under certain conditions

The DGT confirms that remuneration paid to a partner for services rendered to their own professional society constitutes economic activity income, provided the conditions for economic activity and registration as an autonomous are met.

The question raised

And inquiry regarding the taxation regime under Personal Income Tax for the remuneration corresponding to the services provided by the applicant to the company in the development of its own business activity, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014. Furthermore, it is inquired as to who should be attributed the income corresponding to the auditing services or those provided in the capacity of an accounting expert or insolvency administrator by the applicant, having been appointed by a Court.

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