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A partner and manager consult how their services to the company are taxed under IRPF and VAT. The DGT states that manager salaries are income from work, and that partners' professional services may constitute economic activity if specific conditions of independence and high social security contributions are met.
Question posed: Consultation regarding the taxation applicable to partners for services rendered to the company under Personal Income Tax (IRPF) and VAT.
In Personal Income Tax (IRPF), remuneration for director functions constitutes income from employment. Professional services provided by a partner shall only be considered income from economic activity if the activity is professional, the company is dedicated to it, and the partner is registered under the self-employed regime. Regarding VAT, liability depends on whether a relationship of subordination or independence exists, analyzing the organization of resources, remuneration linked to results, and liability towards third parties.
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