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A query was raised regarding how professional partners and directors are taxed on services provided to their own company. The DGT clarifies that directorship fees constitute employment income and establishes the requirements for a partner's professional services to be taxed as a business activity.
Question raised: A consultation is made regarding the taxation regime under Personal Income Tax for the remuneration corresponding to services provided by professional partners and administrators to the company in which they participate, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
Remuneration for the position of administrator constitutes income from employment. For a partner's services to be taxed as income from economic activities, the activity must be listed in the Second Section of the IAE for both the partner and the company, and the partner must be registered in the self-employed regime or a mutual fund. If these requirements are not met, the remuneration shall be considered personal employment income. Transactions between the partner and the company must be valued at their normal market value.
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