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A query is made regarding how partners of a company who provide services to said company and act as directors should be taxed. The DGT determines that remuneration for the position of director constitutes employment income and that services provided by partners also possess that nature.
Question posed: A query is made regarding the taxation applicable to partners for the services provided to the company.
Remuneration for the position of director is considered employment income pursuant to Article 17.2.e) of the LIRPF. Services provided by partners other than administration are also employment income, as the requirements to be classified as economic activities are not met. The valuation of these transactions between related parties must be carried out at their normal market value.
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