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A partner and administrator inquires how their remuneration for services rendered to their own company is taxed following the reform of the Personal Income Tax Law. The DGT clarifies that remuneration for the position of administrator constitutes income from employment, whereas professional services may constitute income from economic activities if certain requirements are met.
Question posed: An inquiry is made regarding the taxation regime under Personal Income Tax for the remuneration corresponding to the services rendered by the inquirer to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
Remuneration for administrator functions always constitutes income from employment. For professional services provided by a partner to their company to be considered income from economic activities, the company's activity must fall under the Second Section of the IAE Schedules, the partner must be under the self-employed or mutual insurance regime, and the service must be the object of the entity. If these requirements are not met, the remuneration is considered income from employment.
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