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V1567-14 13 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professional services provided by a partner to their company are taxed as income from economic activities

A partner invoicing their company for professional services has requested clarification on the applicable tax treatment. The DGT has ruled that if there is an organisation of production means or human resources, such income is taxed as economic activities rather than employment income.

The DGT's ruling

Professional services provided by the taxpayer to the company constitute income from economic activities if they involve the self-organization of means of production and human resources, or one of the two. Social Security contributions paid by the company to the partner are considered income from economic activities. Such contributions are deductible expenses in the direct estimation (standard or simplified) as they are necessary for the activity.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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