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A partner and director of a service company inquired about the nature of their income. The DGT clarifies that amounts received for the position of director are income from employment, while professional services may constitute economic activities if production means are organized on one's own account.
Question posed: Nature of the remuneration paid to the inquirer for the aforementioned services.
Remuneration for directors is considered income from employment pursuant to Article 17.2.e of the LIRPF, subject to specific withholding rates. If the position is unpaid, there is no remuneration to impute. On the other hand, services provided by professional partners may constitute income from economic activities if they organize production means and human resources on their own account, without the elements of dependency and alienation characteristic of employment.
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