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A partner and manager asks how services rendered to their own company are taxed under IRPF and VAT. The tax authority clarifies that IRPF income depends on the nature of the activity and social security regime, while VAT depends on whether the partner is independent or subordinate.
Question posed: The taxation applicable to the partner for services rendered to the company in respect of Personal Income Tax (IRPF) and VAT is consulted.
In Personal Income Tax (IRPF), remuneration for director functions constitutes income from employment; if the partner provides professional services, these shall be considered income from economic activity only if they are registered in the self-employed regime and the activity meets the requirements of the Second Section of the Economic Activities Index (IAE). Regarding VAT, liability depends on whether the relationship is one of independence or subordination, analyzing working conditions, remuneration linked to results, and liability towards third parties. If the partner is subject to the company's organizational criteria, does not receive remuneration linked to results, and the company is liable towards third parties, the provision of services is not subject to VAT.
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