Skip to content
Back to index
V2356-15 24 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Remuneration of a managing partner constitutes income from employment and not economic activities

A query is made regarding the taxation of services provided by a partner to her company and whether she must register in the IAE. The DGT determines that remuneration for the position of manager constitutes income from employment and that the services provided to the company do not constitute an independent economic activity.

The question raised

The taxation applicable to the inquirer in the Personal Income Tax for services provided to the company is queried, as well as whether she must register in the Tax on Economic Activities.

The DGT's ruling

If the inquirer is a manager, her remuneration is considered income from employment pursuant to Article 17.2.e) of the LIRPF. Services provided by the partner other than management are also considered income from employment, as they do not meet the requirements for economic activities under Article 27.1 of the LIRPF. There is no obligation to register in the IAE because there is no independent organization of means of production or human resources.

Book your free first meeting