Skip to content
Back to index
V1333-15 29 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services of a partner to a society may qualify as economic activities if certain conditions are met

The DGT responds that remuneration from a partner and administrator for services beyond their official duties may be considered economic activities if the society provides professional services and the partner is under the self-employed regime.

The question raised

Question posed: A consultation is made regarding the taxation under Personal Income Tax applicable to the taxpayer for the remuneration received from the company, taking into account the wording of Article 27 of the Personal Income Tax Law as amended by Law 26/2014.

The DGT's ruling

For the services provided by a partner to their company to be considered income from economic activities, the entity's activity must be listed 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 insurance scheme. If both requirements are met, the remuneration shall have that nature; otherwise, it shall be considered income from employment.

Free assessment and quote