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V3893-16 15 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Societal services may be income from economic activities or work depending on social security regime

A lawyer partner asks how their services rendered to the firm are taxed in IRPF and VAT. The DGT clarifies that IRPF classification depends on whether the partner is under the self-employed regime and whether the activity is professional, while VAT treatment hinges on the partner's independence or subordination.

The question raised

A consultation is made regarding the taxation applicable to partners for services rendered to the company in terms of Personal Income Tax (IRPF), VAT, and the Economic Activities Tax.

The DGT's ruling

In Personal Income Tax (IRPF), remuneration for administrative positions is classified as income from employment, whereas professional services may be classified as income from economic activities if the partner is registered under the self-employed regime and the activity meets the requirements of the Second Section of the Economic Activities Tax (IAE). Regarding VAT, liability depends on whether the partner acts independently, organizing their own means and bearing the economic risk, or if there is labor subordination. For the IAE, it must be analyzed whether the provision of services involves the self-directed organization of production means or human resources.

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