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A query is made regarding the nature of remuneration paid to partners providing services to their company and to directors. The DGT clarifies that remuneration for directors constitutes employment income and that professional partners are taxed as economic activities if they meet social security requirements.
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 director functions constitutes employment income. Professional partners shall be taxed as economic activities if their activity is included in the Second Section of the IAE Schedules and they are registered in the special regime for self-employed workers or a mutual fund. Remuneration for professional services is deductible for Corporate Tax purposes if it meets the requirements of accounting registration, accrual, correlation of income and expenses, market value assessment, and documentary justification.
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