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A query is made as to whether remuneration for administrative, legal, or management services provided by partners to their company qualifies as income from economic activities. The DGT responds that this depends on whether the activities of both the company and the partner belong to the Second Section of the IAE and whether the partner is registered in the self-employed regime or a mutual insurance society.
Question posed: A query is made regarding the taxation regime under Personal Income Tax for remuneration corresponding to administrative, legal, and financial and commercial management services provided by partners to the company in which they participate, the activity of which is not detailed in the query, 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 considered income from economic activities, the entity's activity must be included in the Second Section of the IAE Tariffs. Likewise, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance society. If these requirements are not met, the remuneration shall be characterized as income from personal work. The valuation of these operations must be carried out at their normal market value.
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