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The DGT clarifies that remuneration for administration is considered income from work, and the nature of professional services depends on affiliation to Social Security and financial independence.
Question posed: The inquiry concerns the taxation applicable to partners for services rendered to the company regarding Personal Income Tax (IRPF), VAT, and the Tax on Economic Activities (IAE).
Remuneration for administrative positions constitutes income from employment. Professional services may be classified as income from economic activities if the partner is registered under the special regime for self-employed workers and the activity meets specific requirements, or as income from employment if these conditions are not met. For VAT and IAE purposes, liability depends on whether the partner acts independently, organizing their own means of production and assuming risks, or if a relationship of labor subordination exists.
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