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A consultation was raised regarding how remuneration for a managing partner's services to a company is taxed following the reform of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) clarifies that administrator roles are classified as employment income, whereas professional services may be treated as income from economic activities under specific conditions.
Question posed: A query is made regarding the taxation under Personal Income Tax of the remuneration corresponding to the services provided 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 administrator constitutes income from employment pursuant to Article 17.2 of the LIRPF. Professional services provided by the partner to the company shall constitute income from economic activities only if the entity's activity is listed in the Second Section of the IAE, the partner performs services inherent to the corporate purpose, and the partner is registered in the self-employed regime or a mutual fund. If these requirements are not met, the services are taxed as income from employment.
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