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A query is made regarding how the partners of a law firm should be taxed for their services and whether they must register in the IAE. The DGT determines that management positions constitute income from employment and that professional services may constitute income from economic activity if the partner is registered in the self-employed regime.
Question posed: A query is made regarding the taxation applicable to the partners of the applicant in the Personal Income Tax for services provided to the company, and whether they must register in the Tax on Economic Activities.
Remuneration for director functions constitutes income from employment pursuant to Article 17.2 LIRPF. For professional services provided to the company to constitute income from economic activity, the partner must be registered in the special regime for self-employed workers or an equivalent mutual fund. The IAE is accrued by the mere exercise of economic activity with the organization of own means, regardless of frequency or profit motive.
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