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The DGT clarifies how professionals' services to their own company are taxed and whether they constitute business income or personal work. It depends on whether the partner is registered in the self-employed special social security regime and whether the activity meets the requirements of Section Two of the IAE Tariffs.
Question posed: A consultation is made regarding the taxation applicable to the remuneration paid by the company to the partner for the services provided by the latter, and their accounting obligations for Personal Income Tax (IRPF) purposes, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
For services provided by a partner to their company to be classified as income from economic activities, three requirements must be met: the entity's activity must fall under the Second Section of the IAE (Economic Activities Tax) Schedules, the partner must perform precisely the professional services that are the object of the entity, and the partner must be registered in the special Social Security regime for self-employed workers or an equivalent mutual fund. If the Social Security requirement is not met, the services are considered personal labor. Furthermore, the valuation of these transactions between related parties must be carried out at their normal market value.
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