Skip to content
Back to index
V3201-20 27 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Services of a partner to a company are taxed as income from work; VAT liability depends on independence of activity

A partner with 50% share in a construction company asks how their directorial and technical supervision services are taxed. The tax authority determines that these services are considered income from work for personal income tax, and VAT liability must be assessed case by case based on whether there is a dependency or independence relationship.

The question raised

Cuestión planteada Se consulta la tributación que corresponde al consultante en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad y su posible sujeción al Impuesto sobre el Valor Añadido.

Free assessment and quote