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A query is made as to whether the remuneration paid by a company to its professional partners for services rendered to the entity constitutes income from economic activities. The DGT responds that this depends on whether both the company's activity and the partner's activity are included in the Second Section of the IAE and whether the partner is registered in the self-employed regime or a mutual fund.
Question posed: A query is made regarding the taxation under Personal Income Tax applicable to partners for the remuneration paid to them for services rendered to the company.
For the remuneration of professional partners to be classified as income from economic activities, both the company's activity and the partner's activity must be included in the Second Section of the IAE Tariffs. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual fund. If these requirements are not met, the remuneration shall be classified as income from personal work. The valuation of these operations must be carried out at their normal market value.
What is published here, applied to a company or a specific case. The first meeting is free.
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