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The DGT clarifies that remuneration for administrative roles is always income from work, while professional services remuneration depends on whether the partner is registered under the self-employed regime.
Question posed: A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014, and what the amount of the remuneration paid by the company to the partners for their professional services should be.
In Personal Income Tax, remuneration for the position of administrator constitutes income from employment. Professional services provided by the partner to the company shall be considered income from economic activity only if the partner is registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. For VAT purposes, liability depends on whether independence or subordination exists, analyzing the organization of own means, remuneration linked to results, and liability towards third parties.
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