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A query is made regarding how partners should be taxed for services rendered to their own company. The DGT clarifies that remuneration for the position of director constitutes income from employment, whereas other professional services may constitute income from economic activities if specific requirements are met.
Question posed: A query is made regarding the taxation applicable to partners for services rendered to the company.
Remuneration for director functions constitutes income from employment pursuant to Article 17.2.e) of the LIRPF, unless the position is unpaid. Professional services rendered to the company may constitute income from economic activities if the company carries out activities listed in the Second Section of the IAE, the partner provides services inherent to the entity's purpose, and the partner is registered in the special regime for self-employed workers or a mutual fund. Otherwise, they are considered income from employment.
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