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The DGT clarifies that remuneration for administrative roles is deemed earnings from work, as business services are not considered economic activities.
Question posed: A consultation is made regarding the taxation applicable to partners for services rendered to the company.
Remuneration for the position of administrator constitutes income from employment pursuant to Article 17.2.e) of the LIRPF, and if the position is unpaid, no remuneration is imputed. Services provided by the partner other than in their capacity as administrator are considered income from employment because the requirements to be classified as income from economic activities under Article 27.1 of the LIRPF are not met. The valuation of these services 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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