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The DGT determines that administrator remuneration is income from work and that business services are considered income from work if economic activity requirements are not met.
Question posed: A consultation is made regarding the taxation applicable to partners in Personal Income Tax for services rendered to the company.
Remuneration received for the performance of administrative duties constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF), unless the position is unpaid. Income derived from services other than administrative duties that form part of the corporate purpose is considered income from employment rather than from economic activities, as the requirements of Article 27.1 of the LIRPF are not met. This precludes the individual deduction of expenses such as fuel or telephone. The valuation of these services must be conducted at their normal market value.
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