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V2769-18 24 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Socios may be taxed as income or economic activities

The DGT states that IRPF classification depends on whether economic activity criteria are met and the nature of the relationship, while IVA classification depends on independence or subordination.

The question raised

Taxation in Personal Income Tax and Value Added Tax of company partners for services rendered to the companies.

The DGT's ruling

In Personal Income Tax, services provided by non-professional partners are considered income from employment, unless they are professional services and the partner is registered under the self-employed regime. In VAT, liability depends on whether the partner acts independently, organizing their own resources and assuming economic risks. If subordination, organizational control by the company, and a lack of economic risk exist, the services are not subject to VAT.

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