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The DGT examines whether income from professional partners' services to their societies is taxable as economic activity under the IRPF, deductible under the Corporate Tax, and subject to VAT.
Question posed: Treatment for the purposes of Corporate Income Tax, Value Added Tax, and Personal Income Tax of:
In Personal Income Tax, services provided by partners to companies are considered income from economic activity if the activity belongs to the Second Section of the IAE, the partner is registered in the RETA (or a mutual insurance society) and performs professional services. In Corporate Income Tax, remunerations are deductible expenses if they meet registration and market value requirements. In VAT, liability depends on whether the partner acts independently, organizing their own resources and assuming economic risk, or if there is labor subordination.
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