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V1403-15 5 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services provided by partners to professional societies may be economic activities if conditions are met

The DGT confirms that if a professional society and its partner are both in Section Two of the IAE and the partner is under the self-employed regime, the services are considered economic activity income.

The question raised

A consultation is made regarding the taxation of services provided by the aforementioned partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014, and whether said article is inapplicable to the case consulted, given that the company is registered in the first section, and not the second, of the Economic Activities Tax tariffs. Likewise, it is consulted whether a distinction can be made between the work performed by the partners as members of professional associations and that of administrative management, considering the latter as generating income from work and the former as generating income from economic activities.

The DGT's ruling

For the services provided by a partner to their company to be considered income from economic activities, the activity of the entity and that of the partner must be included in the Second Section of the IAE Tariffs. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. If these requirements are not met, the services shall be classified as income from personal work. The nature of the services (administrative management or professional) does not alter this classification if the activity requirements are met.

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