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A partner and manager asks how their remuneration for the managerial role and other services rendered to the company are taxed. The DGT clarifies that the managerial role is taxed as earnings from work, and the classification of professional services depends on whether the partner acts independently or under subordination.
Question posed: The taxation applicable to the applicant regarding Personal Income Tax and Value Added Tax for the services provided to the aforementioned company is consulted.
In Personal Income Tax, remuneration for the position of administrator constitutes income from employment; if the partner provides professional services, these shall be considered income from economic activities only if they are registered in the self-employed regime and the activity is characteristic of the company. For VAT, liability depends on whether the partner acts independently, organizing their own resources and assuming economic risks, or if there is a relationship of labor subordination with the company.
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