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The inquiry examines the taxation of payments made by a company to its partners for services rendered. The DGT rules that payments for director duties are classified as employment income, and that services distinct from administration are also considered employment income if they do not meet the requirements for economic activity.
Question posed In relation to Personal Income Tax, the taxation applicable to the remuneration paid by the company to the partners for the services rendered by them.
Remuneration for the position of administrator constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF). Services provided by the partner other than administration are considered income from employment as they do not meet the requirements for economic activities under Article 27.1 of the LIRPF. These remunerations are deductible for Corporate Tax purposes provided they comply with the requirements of accounting registration, accrual, matching of income and expenses, market value assessment in the case of related-party transactions, and documentary justification.
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