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A query is made as to whether the remuneration of a partner for services rendered to their own professional company is taxed as economic activity under Personal Income Tax (IRPF) and whether registration in the Economic Activities Tax (IAE) is required. The DGT responds that, if the requirements for activity and registration with Social Security are met, they are taxed as economic activity, and that liability for the IAE will depend on the organization of resources on one's own account.
Question posed: A query is made regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided by the applicant to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014, and whether registration in the Economic Activities Tax is required.
For the services of a partner to their professional company to be considered income from economic activity under IRPF, the activity must be included in the Second Section of the IAE Tariffs and the partner must be registered in the special regime for self-employed workers or a mutual fund. Otherwise, they are considered income from personal work. Regarding the IAE, liability depends on whether the provision of services involves the organization on one's own account of means of production and/or human resources.
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