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V3502-16 22 July 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Taxation of services rendered by a partner to their society depends on the nature of the role and independence of the activity

A partner and administrator asks how services rendered to their society are taxed in IRPF, VAT and IAE. The DGT clarifies that remuneration for the role of administrator is income from work, while professional services may be income from economic activities or from work depending on their social security regime and the independence of the activity.

The question raised

Consultation regarding the taxation applicable to the partner for services rendered to the company in terms of Personal Income Tax (IRPF), VAT, and Economic Activities Tax (IAE).

The DGT's ruling

In Personal Income Tax (IRPF), remuneration for director functions constitutes income from employment, whereas professional services shall only be considered income from economic activity if the partner is registered under the self-employed regime and meets the requirements for professional activity. Regarding VAT, liability depends on whether the partner acts independently, organizing their own means and assuming economic risks, or if a relationship of labor subordination exists. For the Economic Activities Tax (IAE), it must be verified whether the provision of services involves the self-directed organization of production means or human resources.

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