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Accounting, reporting and outsourced financial management.
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A query was raised regarding the taxation of partners providing services to their own company. The Directorate General for Taxes (DGT) has determined that remuneration for director roles constitutes employment income. Furthermore, services provided by partners are also taxed as employment income under Personal Income Tax, provided they do not organise their own means of production, and are not subject to VAT.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por socios distintos de los de administrador se consideran rendimientos del trabajo porque no cumplen los requisitos de actividades económicas al no organizar medios de producción propios. En cuanto al IVA, estos servicios no están sujetos al impuesto al no existir una prestación independiente con ordenación de medios propios. Las operaciones entre vinculados deben valorarse por su valor normal de mercado.
What is published here, applied to a company or a specific case. The first meeting is free.
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