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The DGT responds that, following the reform of the IRPF law, remuneration for a partner's services (other than as administrator) is considered economic activity if both the company and the partner carry out professional activities and the partner is registered as an independent contractor.
Question posed: Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the applicant to the company, distinct from those derived from the position of administrator, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
For the services provided by a partner to their company to be classified as income from economic activity, the company must be engaged in the provision of professional services (Second Section of the IAE) and the partner must perform precisely those professional services. Furthermore, it is an indispensable requirement that the partner be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. If these requirements are not met, the remuneration shall have the nature of income from personal work.
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