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A query was raised regarding how partners of a company should be taxed for services rendered to it. The DGT has determined that remuneration for director roles constitutes employment income. Furthermore, services provided by partners are also considered employment income, as they do not meet the requirements to be classified as business activities.
Question posed: The taxation applicable to the partners for the services provided to the company is consulted.
Remuneration for administrative functions constitutes income from employment pursuant to Article 17.2.e) of the LIRPF. Services provided by partners other than those involved in administration are considered income from employment as the requirements for economic activities under Article 27.1 of the LIRPF are not met. To value such remuneration, the normal market value must be applied due to the existence of a related-party relationship. The partners do not carry out an economic activity subject to the IAE as they do not organize production means or human resources on their own account.
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