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V1729-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

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

The article asks how services provided by partners to their own company are taxed under IRPF and IVA. The DGT clarifies that IRPF income classification depends on whether the partner is registered as an autonomous and whether the activity is professional, while IVA liability depends on whether the relationship is one of independence or subordination.

The question raised

Consultation regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided by partners to the company.

The DGT's ruling

In Personal Income Tax, remuneration for the position of director constitutes income from employment. Professional services provided by a partner may constitute income from economic activities if the partner is registered in the self-employed regime and the company's activity consists of professional services. Regarding VAT, liability depends on whether a relationship of dependency or independence exists, analyzing working conditions, remuneration linked to results, and liability towards third parties.

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