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V2801-23 16 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Professional partner remuneration may be considered economic activity income

The DGT confirms that payments made by a civil society to its professional partners for services rendered may be classified as income from economic activities if the partner is registered under the self-employed regime.

The question raised

A consultation is made regarding the appropriate classification under Personal Income Tax for the remuneration received by partners for services rendered to the company.

The DGT's ruling

For services rendered by a partner to their company to be classified as income from economic activities, the activity must be included in the Second Section of the Schedules of the Tax on Economic Activities, for both the partner and the company. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. If these requirements are not met, the remuneration shall be classified as income from personal work.

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