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A query was raised regarding how partners in a law firm should be taxed for their professional services and their roles as directors. The Directorate General for Taxes (DGT) ruled that payments for administrative duties are classified as employment income, whereas professional services may be treated as income from economic activities, provided certain requirements are met.
Question posed: Consultation regarding the taxation applicable to the partners of the applicant under Personal Income Tax for services rendered to the company.
Remuneration for administrator functions constitutes income from employment pursuant to Article 17.2.e of the Personal Income Tax Law (LIRPF). Professional services rendered to the company may constitute income from economic activities if the activity of both the entity and the partner is listed under the Second Section of the Economic Activities Tax (IAE), and the partner is registered under the self-employed regime or an alternative mutual insurance scheme. If these requirements are not met, the services are considered income from employment.
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