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A query is made regarding how partners in a professional services company are taxed on their remuneration. The DGT clarifies that payments for the role of director are income from employment, whereas professional services may constitute income from economic activities if specific requirements are met.
Question posed: A query is made regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided by the referred partners 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 director functions always constitutes income from employment pursuant to Article 17.2 of the LIRPF. Services provided by the partner to the company may constitute income from economic activities if the company carries out activities listed in the Second Section of the IAE, the partner provides professional services (including organizational or management tasks), and the partner is registered in the self-employed regime or a mutual fund. If these requirements are not met, the services are considered income from employment.
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