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V1492-14 6 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The nature of a partner's remuneration depends on dependency and risk-bearing

A partner has requested clarification on whether the commission received for executing purchase orders constitutes income from employment or from economic activities. The DGT states that the nature of the relationship cannot be determined without further information regarding dependency and risk-bearing.

The question raised

Whether the aforementioned remuneration has the nature of income from employment or income from economic activities.

The DGT's ruling

Income from employment consists of the consideration derived from an employment or statutory relationship and does not constitute economic activities. Income from economic activities involves the organization of means of production or human resources on one's own account. In the absence of dependency and alienation, professional partners carry out an economic activity even if they use the entity's resources. It is not possible to qualify the nature of the remuneration without knowing the partner's participation, the working conditions, or the contract.

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