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V3699-16 5 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Managerial remuneration is earnings from work and professional services may constitute economic activity income

The DGT states that managerial remuneration is income from work, while professional services may be considered income from economic activity if specific conditions are met.

The question raised

Consultation regarding the taxation under Personal Income Tax on the remuneration corresponding to the services provided by these two partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

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