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A query was raised regarding how partners of an academy, who also serve as directors, should be taxed for services rendered to the company. The Directorate General of Taxes (DGT) has determined that both payments for their role as directors and those for teaching activities within the organisation are classified as employment income.
Question posed: Inquiry is made regarding the taxation applicable to the partners in Personal Income Tax for the services rendered to the company.
Las retribuciones de los administradores se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Por otro lado, la actividad de enseñanza realizada en una organización (como una academia) se considera empresarial y no profesional, por lo que los rendimientos derivados de ella son rendimientos del trabajo al no cumplir los requisitos de actividades económicas del artículo 27.1 de la LIRPF. Estas operaciones entre vinculadas deben valorarse por su valor normal de mercado.
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