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A query is made as to whether the services provided by two partners of a restaurant to their own company should be taxed as income from economic activities or as income from employment. The DGT determines that, as there is no independent organization of means of production or human resources, the income constitutes income from employment and is not subject to the IAE.
Question raised: Consultation regarding the taxation under Personal Income Tax and the Tax on Economic Activities applicable to both partners for the services rendered to the company.
Income from services provided by partners to their company constitutes income from employment, as the requirements for economic activities under Article 27.1 of the LIRPF are not met. In the absence of an independent organization of means of production or human resources, the partners do not carry out an economic activity subject to the IAE. For the valuation of remuneration for services other than the position of director, the normal market value must be applied.
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