Skip to content
Back to index
V3777-16 8 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · rendimientos de la actividad económica

Professionals' fees may be considered economic activity income

An administrator asks whether management and marketing fees are income from work or economic activity. The DGT rules that if the company provides professional services and the partner is registered as a self-employed, these fees are income from economic activity.

The question raised

Whether the remuneration received for administrative, financial director, and marketing services, for which the individual receives monthly remuneration via the company's payroll, is classified for IRPF purposes as income from economic activity or as income from employment. And, in the event it is considered income from economic activity, whether there is an obligation to file a tax registration declaration (Form 036/037) with the Tax Agency.

The DGT's ruling

For services provided by a partner to their company to be classified as income from economic activity, two requirements must be met: the company's activity must be included in the Second Section of the IAE Tariffs and the partner must be registered in the special Social Security regime for self-employed workers. If both are not met, the remuneration is considered income from employment. Functions inherent to an administrator are always considered income from employment. Regarding VAT, the partner is excluded if they do not provide their own means, as the ownership of the assets rests with the company.

Book your free first meeting