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A sole administrator inquires about the taxation of services rendered to the same company. The DGT determines that payments for the administrator role are earnings from work, and business services are likewise considered earnings from work due to the absence of economic activity requirements.
Question posed: The taxpayer inquires regarding the taxation applicable to the services provided to the company under Personal Income Tax.
Remuneration for the position of administrator constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF), or is not taxable if the position is unpaid. Services distinct from the position of administrator, even if they are business-related, are considered income from employment as they do not meet the requirements for economic activities under Article 27.1 of the LIRPF. The valuation of these services must be carried out based on their normal market value.
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