Skip to content
Back to index
V4105-16 26 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Services from partners to a company may be income from work or economic activities

The DGT clarifies that IRPF tax classification depends on the nature of the activity and social security regime, while VAT treatment depends on whether the partner is independent or subordinate.

The question raised

A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to services provided by partners to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.

The DGT's ruling

In Personal Income Tax (IRPF), remuneration for services provided by partners to the company shall constitute income from economic activities only if the partner is registered in the special Social Security regime for self-employed workers or an equivalent mutual fund. Regarding VAT, liability depends on whether the partner acts independently or under labor subordination, analyzing whether they organize their own resources, assume economic risk, and bear responsibility toward third parties. If the partner is subject to the company's organizational criteria, does not receive remuneration linked to results, and the company is liable to third parties, the provision of services shall not be subject to VAT.

Book your free first meeting