Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The DGT confirms that payments to partners for management and supervision tasks in an academy must be classified as income from work, not as economic activities, as they do not meet the criteria for economic activities.
Question posed: Consultation regarding the Personal Income Tax (IRPF) taxation applicable to said partners for the services rendered to the company.
The returns paid to partners for the development of the company's activities are of the nature of income from employment pursuant to Article 17.1 of the LIRPF. This is due to the fact that the requirements of the first and second paragraphs of Article 27.1 of the LIRPF are not met to be considered income from economic activities. Furthermore, the remuneration for these services must be valued at its normal market value in accordance with Article 41 of the LIRPF.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
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