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A partner and sole director inquires how payments received for their position and for other services provided to the company should be taxed under Personal Income Tax (IRPF). The DGT responds that remuneration for the position of director constitutes income from employment and that additional services also constitute such income as they do not meet the requirements of economic activity.
Question posed A consultation is made regarding the taxation applicable to the partner in Personal Income Tax and Economic Activities Tax for the services provided to the company.
Remuneration for the position of director is considered income from employment pursuant to Article 17.2.e) of the LIRPF. Services provided by the partner other than administration are also income from employment, as the requirements for economic activity under Article 27.1 of the LIRPF are not met. The valuation of these services must be carried out at their normal market value. For the services provided, the partner does not carry out an economic activity subject to the IAE as they do not organize means of production or human resources on their own account.
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