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A query is made regarding how partners of a professional services company should be taxed for their management functions and for the services rendered to the company. The DGT clarifies that directors' salaries are income from employment and that professional services may constitute income from economic activities if certain requirements are met.
Question posed: A query is made regarding the taxation applicable to partners under the IRPF for services rendered to the company.
Remuneration for the position of director constitutes income from employment pursuant to Article 17.1 of the LIRPF. Services rendered by a partner to their company may constitute income from economic activities if the company provides professional services (Section Two of the IAE), the partner performs tasks inherent to that activity, and is registered in the self-employed regime or a mutual fund. If these requirements are not met, the services are considered income from employment.
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