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A query was raised regarding how partners of a limited company (SL) who also serve as directors are taxed for services provided to the company. The Directorate General of Taxes (DGT) has determined that remuneration for the role of director constitutes employment income, and that services provided distinct from this role also share this nature.
Question raised: Inquiry is made regarding the taxation applicable to partners under Personal Income Tax for services rendered to the company and the withholding tax rate that will be applicable to them.
Las retribuciones por funciones de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por los socios distintos de su cargo de administrador también son rendimientos del trabajo, al no cumplir los requisitos para ser actividades económicas. Las retribuciones por el cargo de administrador tendrán retenciones del 35% o 19%, mientras que para los otros servicios se aplicarán las reglas del artículo 86 del Reglamento del IRPF.
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