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A query was raised regarding the taxation of services provided by a sole partner acting as both an administrator and a manager of a petrol station. The DGT has determined that remuneration for the role of administrator constitutes employment income and that additional services also fall under this category, as they do not meet the requirements to be classified as an economic activity.
Question raised: The taxation applicable to the partner for services rendered to the company is consulted.
Remuneration for the position of administrator is considered income from employment pursuant to Article 17.2.e) of the LIRPF. Services provided by the partner other than administration are also considered income from employment, as the requirements for economic activity under Article 27.1 of the LIRPF are not met. For services other than administration, the remuneration must be assessed at its normal market value pursuant to Article 41 of the LIRPF.
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