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V2354-15 24 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Services rendered by a partner to their company deemed as income from labour

A partner and administrator of a laundry company asks how services rendered to the business without personal resources are taxed. The DGT rules that such income is classified as income from labour, not income from economic activities.

The question raised

Question posed: The taxpayer inquires about the taxation applicable to the services provided to the company.

The DGT's ruling

Income from services provided by a partner to their company, other than those derived from their position as an administrator, is characterized as employment income. This is because the requirements for the organization of means of production or human resources are not met to be considered income from economic activities. The remuneration for such services must be assessed at its normal market value.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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