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The tax treatment of services provided by partners to their own company under IRPF and VAT is addressed. The DGT states that administrative remuneration is considered income from work, while the classification of other services depends on whether the partner acts independently or subordinately.
Question raised: Consultation regarding the taxation applicable to partners in Personal Income Tax and Value Added Tax for services provided to the company.
In Personal Income Tax, remuneration for director functions constitutes income from employment, unless the position is unpaid. Professional services provided by a partner may constitute income from economic activity if the partner is registered in the self-employed regime and the activity is characteristic of the company. Regarding VAT, liability depends on whether independence or subordination exists; if the partner organizes their own means, assumes economic risk, and is not subject to the company's organization, the provision of services is subject to the tax.
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