Skip to content
Back to index
V1904-18 27 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Professionals' profits may arise from economic activities or work

The DGT clarifies that IRPF taxation of services provided by partners to their own company depends on the nature of the activity and social security regime, while VAT treatment hinges on whether the partner is independent or subordinate.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the partners to the company.

The DGT's ruling

In Personal Income Tax, remuneration for the position of administrator constitutes income from employment. Professional services provided by a partner to the company shall be considered income from economic activities if the company is engaged in professional services, the partner performs the activity that is the object of the entity, and is registered in the special Social Security regime or mutual fund. For VAT purposes, liability depends on whether independence or subordination exists, analyzing the organization of resources, remuneration, and responsibility.

Book your free first meeting