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V2200-22 21 October 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax treatment of remuneration for directors and professional services provided by partners to the company

The DGT clarifies that payments for administrative roles are considered income from work, while professional services may be classified as income from economic activities if specific conditions are met.

The question raised

Question raised A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by partners to the company.

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