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A partner and administrator of a limited liability company asks how their income from installation and maintenance services is taxed. The DGT responds that such income is considered earnings from work due to the lack of economic activity requirements.
Question posed: Consultation regarding the taxation under Personal Income Tax for the remuneration received by the partner for services rendered to the company.
The income paid to a partner for the development of the company's business activities is characterized as income from employment. This is due to the fact that the requirements to be considered income from economic activities under Article 27.1 of the Personal Income Tax Law are not met. The remuneration for these services must be assessed at its fair market value.
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