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The DGT clarifies that for IRPF, partner remuneration for providing services to their own professional company must meet activity criteria and be registered in the RETA; for VAT, it depends on whether the services are rendered independently or subordinately.
Question posed: Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
In Personal Income Tax, if the company carries out activities from the Second Section of the IAE and the partner is registered in the RETA or a mutual fund, the services constitute income from economic activities. Otherwise, they constitute income from personal work. For VAT and IAE, liability depends on whether the partner acts independently, organizing their own means and bearing the economic risk, or if a relationship of subordination exists.
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