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A partner and manager of a consultancy society asks how their professional services and managerial role are taxed. The DGT clarifies that the managerial role is taxed as income from work, and professional services may be considered economic activity income if specific conditions relating to activity and social security regime are met.
Question raised: Consultation 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.
Remuneration for the position of administrator is always considered income from employment. For professional services provided to the company to be classified as income from economic activity, the company must be engaged in services within the Second Section of the IAE and the partner must be registered with the RETA or a mutual insurance society. If these requirements are not met, the income shall be considered income from employment.
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