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A query was raised regarding how partners are taxed for services provided to their own company. The DGT clarifies that remuneration for director roles is classified as employment income, whereas professional services may be treated as business income under certain conditions.
Question posed: A consultation is made regarding the taxation applicable to partners for services rendered to the company.
Remuneration for director functions constitutes income from employment. Professional services provided to the company shall be considered income from economic activities if the company is engaged in professional services (Second Section of the IAE), the partner performs tasks inherent to the corporate purpose, and is registered in the self-employed regime or mutual insurance scheme. Otherwise, they shall be considered income from employment. Transactions between related parties must be carried out at arm's length.
What is published here, applied to a company or a specific case. The first meeting is free.
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