Skip to content
Back to index
V2664-19 30 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services provided by a partner's spouse are classified as income from economic activities

A query was raised regarding the taxation of income for an individual providing services to a company in which their spouse is a partner. The DGT has determined that, as the activity is carried out on a self-employed basis, this income constitutes income from economic activities.

The question raised

Classification for Personal Income Tax purposes of the income received for the provision of such services.

The DGT's ruling

Upon understanding that the partner's spouse will provide services in the conduct of an economic activity, the remuneration received is classified as income from economic activities. However, the valuation of such transactions must be carried out at their normal market value, as they constitute transactions between related persons or entities.

Book your free first meeting