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V1609-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rendimientos del trabajo

Partner remuneration for services to the company may be income from work or economic activity

The nature of a partner's income from providing services to their own company is queried. The DGT clarifies that remuneration for the role of administrator is income from work, while professional services may constitute income from economic activity if specific conditions are met.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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