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V2949-15 7 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The classification of payments to a collaborator depends on whether an employment or commercial relationship exists

A physiotherapist inquires whether payments to an external collaborator who contributes as a self-employed individual should be considered income from employment or income from economic activities. The DGT responds that the nature of the income will be determined by the existence or non-existence of an employment relationship.

The question raised

Classification of the income paid to the collaborator.

The DGT's ruling

Income from employment consists of considerations derived from an employment or statutory relationship that are not income from economic activities. If an employment relationship exists, the payments are income from employment; if the relationship is civil or commercial, outside the scope of the inquirer's management and organization, they shall be income from professional activities. This includes the economically dependent self-employed worker.

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