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The DGT determines that remuneration for services rendered by a partner and manager to their own company constitutes economic activity income if the company carries out activities under Section Two of the IAE and the partner is under the RETA regime.
Question posed: A consultation is made regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the applicant to the company, taking into account the new wording given to Article 27 of the Personal Income Tax Law by Law 26/2014.
Remuneration for the position of administrator is always considered income from employment. Professional services provided to the company shall be considered income from economic activity if the partner is registered in the RETA (or a professional mutual fund) and the company's activity is listed under the Second Section of the IAE. Liability for VAT and IAE will depend on whether the partner acts independently, organizing their own resources and bearing the economic risk, or if a relationship of labor subordination exists.
What is published here, applied to a company or a specific case. The first meeting is free.
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