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The DGT clarifies how services rendered by a professional partner to their own company are taxed under IRPF. For these to be considered economic activity income, the partner must be registered under the self-employed regime or mutualism, and the activity must meet specific requirements set out in Section Two of the IAE.
Question posed: A consultation is made regarding the taxation under Personal Income Tax (IRPF) of the remuneration corresponding to the services provided by the partner to the company.
In Personal Income Tax (IRPF), the services provided by a partner to their company shall constitute income from economic activity only if the partner is registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. Regarding VAT, liability shall depend on whether a relationship of independence or subordination exists, analyzing working conditions, remuneration linked to results, and liability towards third parties. If the partner is subject to the company's organizational criteria, does not receive remuneration linked to results, and the company is liable towards third parties, the relationship is employment-based and is not subject to VAT.
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