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A query was raised regarding the taxation of partners in a service company for their administrative duties and the services they provide. The DGT clarifies that directors' salaries are classified as employment income, whereas professional services may be treated as income from economic activities, provided specific requirements are met.
Question raised: Consultation regarding the taxation under Personal Income Tax of the remuneration corresponding to services provided by the referred partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
Remuneration for the position of administrator constitutes income from employment. Services provided by a partner to their company may constitute income from economic activities if both the company's activity and the partner's activity fall under the Second Section of the IAE, and the partner is registered under the self-employed regime or a mutual insurance scheme. If these requirements are not met, the services are considered income from employment.
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