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The DGT clarifies that income tax treatment depends on the nature of the activity and social security regime, while VAT applicability depends on the partner's independence.
Question posed: A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by partners to the company, 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, unless the position is unpaid. Professional services provided by a partner to the company shall constitute income from economic activities only if the partner is registered in the self-employed regime or a mutual insurance scheme and the activity meets the requirements of the Second Section of the IAE Tax Rates. Regarding VAT, liability depends on whether the partner acts with independence or subordination, analyzing working conditions, remuneration linked to results, and liability towards third parties.
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