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V1873-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments to a partner for services other than administration are treated as income from work

The DGT determines that remuneration for the role of administrator is income from work, while payments for services other than administration are also considered income from work due to the absence of economic activity requirements.

The question raised

Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio a la sociedad.

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