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V2121-23 19 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professionals' remuneration may be economic activity income if conditions are met

The DGT clarifies whether a partner acting as manager in a accounting services company earns economic activity income or income from work. For such income to qualify, both the company and the partner must carry out activities under Section Two of the IAE, and the partner must be registered as a self-employed individual or in a mutual arrangement.

The question raised

Classification for Personal Income Tax (IRPF) purposes of the remuneration received by a natural person acting as a manager of a limited liability company dedicated to the provision of accounting services.

The DGT's ruling

For services provided by a partner to their company to be considered income from economic activities, the company must be engaged in professional services (Second Section of the IAE) and the partner must be registered in the special regime for self-employed workers or an alternative mutual insurance scheme. If these requirements are not met, the remuneration shall be characterized as income from employment. Furthermore, the valuation of these transactions must be carried out at their normal market value.

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