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A sole shareholder and administrator asks how her professional services, meals and RETA payments are taxed. The DGT states that her professional services are taxable as business income if the conditions of the LIRPF are met, while her administrative role is taxable as income from work.
Question raised: Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the applicant to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014. Likewise, consultation is made regarding the withholdings and deductible expenses corresponding to the applicant, as well as the classification corresponding to the amounts received from the company in respect of subsistence and travel allowances and the payment of RETA contributions made by said company.
Remuneration for the position of administrator constitutes income from employment. Professional services provided to the company shall constitute income from economic activities if the partner is registered under the special regime for self-employed workers and the company is engaged in professional services (Section Two of the IAE). Per diems are not exempt if there is no employment relationship of dependency. The payment of self-employed contributions by the company constitutes income from economic activity for the partner.
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