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A query was raised regarding how partners should be taxed for services provided to their consultancy firm and for their roles as directors. The DGT clarifies that directors' salaries are classified as employment income, whereas professional services may be treated as economic activity, provided specific requirements regarding the nature of the activity and Social Security are met.
Question posed: Consultation regarding the taxation applicable to partners for services rendered to the company.
Remuneration for the position of director constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF). Services provided by a partner to their company may constitute income from economic activity if the entity's activity and the partner's activity are both listed under the Second Section of the Business Activities Tax (IAE), and the partner is registered in the self-employed regime or a mutual insurance scheme. If these requirements are not met, the services are considered income from employment. Transactions between related parties must be valued at their normal market value.
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