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V3740-15 26 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Societal service remuneration: economic activity or personal work in IRPF and VAT dependency

The DGT clarifies that IRPF treatment depends on the nature of activity and social security regime, while VAT applicability hinges on independence and the organisation of own resources.

The question raised

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

The DGT's ruling

In Personal Income Tax (IRPF), services provided by partners to their company constitute income from economic activity if the entity's activity is listed in the Second Section of the IAE Rates, the partner performs professional services that constitute the object of the entity, and the partner is registered in the self-employed regime or a mutual insurance society. Regarding VAT, liability depends on whether the partner acts independently, organizing their own resources and assuming economic risks, or if there is a relationship of subordination and labor dependency.

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