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A query is made as to whether remuneration received by partners for services rendered to their professional company is taxed as economic activity. The DGT responds that, for this to be the case, both the company's activity and the partner's activity must be included in Section Two of the IAE and the partner must be registered in the self-employed regime or a mutual fund.
Question posed: A query is made regarding the taxation regime under Personal Income Tax for the remuneration corresponding to services rendered by partners to the company in the development of the company's own activity, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
For the services of a partner to their company to constitute income from economic activities, the activity must be included in Section Two of the IAE Tariffs, for both the entity and the partner. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual fund. If these requirements are not met, the remuneration shall have the nature of income from personal work.
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