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A female co-owner and administrator of an insurance agency asks how her services are taxed under IRPF and VAT. The DGT clarifies that administrators' salaries are income from work, and professional services may constitute economic activity if the co-owner is under the self-employed regime and the activity is specific to the company.
Question posed: Consultation regarding the taxation applicable to the partner for services rendered to the company in terms of Personal Income Tax (IRPF) and VAT.
In Personal Income Tax (IRPF), remuneration for the position of administrator constitutes income from employment, unless the partner is registered in the self-employed regime and the activity is professional. For professional services to be taxed as an economic activity, the activity must be the object of the company and the partner must possess their own means of production. Regarding VAT, liability depends on whether a relationship of dependency or independence exists, analyzing working conditions, remuneration linked to results, and liability towards third parties.
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