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The DGT determines that administrator remuneration is income from work and examines the conditions under which other professional services are taxed as economic activities or as personal work.
Question raised: Consultation regarding the Personal Income Tax treatment applicable to the remuneration paid by the company to the partner for services rendered by the latter, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
In Personal Income Tax (IRPF), remuneration for the position of administrator constitutes income from employment, whereas professional services may constitute income from economic activities if the partner is registered in the self-employed regime and the activity is characteristic of the company. Regarding VAT, liability depends on whether the partner acts independently, organizing their own means and assuming risks, or if there is labor subordination. In the Economic Activities Tax (IAE), it must be analyzed whether the provision involves the self-directed organization of production means or human resources.
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