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A query was raised regarding the taxation of services provided by a partner to their own company and whether market valuation rules apply. The DGT clarifies that remuneration for a director's role constitutes employment income, whereas professional services may be classified as business income provided specific requirements are met.
Question posed: Consultation regarding the taxation applicable to the partner for services rendered to the company under the IRPF, and the possible application of the valuation rules set forth in Article 16 of Royal Decree 1777/2004.
Remuneration for administrator functions constitutes income from employment pursuant to Article 17.1 of the LIRPF. Professional services rendered to the company may constitute income from economic activities if the activity of both the entity and the partner is listed under the Second Section of the IAE, and the partner is registered in the self-employed regime or a mutual fund. Otherwise, they are considered income from employment. Transactions between related parties must be valued at their normal market value.
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