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A query was raised regarding the tax treatment of services provided by a partner to her own financial services company. The DGT ruled that for these to be classified as business income, the activity must fall under Section Two of the IAE and the partner must be registered under the self-employed scheme or a professional mutual fund.
Question posed: Inquiry regarding the taxation applicable to the partner for services rendered to the company.
For services rendered by a partner to their company to be classified as income from economic activities, the entity's activity must be included in the Second Section of the IAE (Tax on Economic Activities) Schedules and the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance scheme. If the Social Security affiliation requirement is not met, the services are considered income from personal labor. Furthermore, the valuation of these services must be carried out at their normal market value.
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