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V2501-15 5 August 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Socius remuneration for services considered as income from labour

The DGT determines that remuneration for administrative roles is income from labour, and services other than administration are also considered income from labour if they do not meet the criteria of economic activity.

The question raised

Question posed: The taxation applicable to partners for services rendered to the company is consulted.

The DGT's ruling

Remuneration of directors constitutes income from employment pursuant to Article 17.2.e) of the LIRPF, unless the position is unpaid. Services provided by partners other than those involved in administration are considered income from employment because the requirements for economic activity under Article 27.1 of the LIRPF are not met. The valuation of these operations must be carried out at their normal market value in accordance with Article 41 of the LIRPF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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