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A sole professional partner and manager of a professional services society asks how their remuneration is taxed. The DGT determines that managerial functions are work income, while professional services rendered to the society may be economic activity income if specific conditions are met.
Question posed: A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services rendered by the applicant to the company, 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 director is always considered income from employment. For services rendered for the corporate purpose of the company to be considered income from economic activities, it must be the case that the company provides professional services, that the partner performs said services, and that the partner is registered in the special regime for self-employed workers. Liability for VAT will depend on whether the partner acts independently or in a subordinate manner, analyzing whether they organize their own means of production and whether they assume the economic risk.
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