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A partner and administrator asks how their services rendered to their own company are taxed under IRPF and IVA. The DGT states that administrator salaries are income from work, and the nature of professional services depends on whether there is autonomy or subordination.
Question posed: The taxation applicable to the partner for services rendered to the company is consulted regarding Personal Income Tax (IRPF) and VAT.
In Personal Income Tax (IRPF), remuneration for the position of administrator constitutes income from employment, unless it is gratuitous. Professional services only constitute income from economic activity if the partner is registered under the special regime for self-employed workers or a mutual insurance scheme. Regarding VAT, liability depends on whether independence or subordination exists, analyzing the organization of resources, economic risk, and liability towards third parties.
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