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A query was raised regarding the tax classification of income received by a partner and director of a betting management company. The Directorate General for Taxes (DGT) ruled that payments for the role of director are classified as employment income, whereas professional services may be treated as income from economic activities, provided specific requirements are met.
Question posed: Classification of income received by the partner and administrator of a limited liability company whose corporate purpose is the administration of a state-concessioned betting and lottery office.
Remuneration for administrator functions constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF). Services provided by a partner to their company may constitute income from economic activities if the entity's activity falls under the Second Section of the IAE Tax Schedules, the partner performs professional services (including organizational or management tasks), and the taxpayer is registered in the special regime for self-employed workers or a mutual insurance society. Otherwise, they are considered income from employment.
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