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The DGT responds that remuneration for managerial roles is earnings from work, and business services are likewise considered earnings from work if they do not meet the criteria of economic activities.
Question raised: The inquiry concerns the taxation applicable to the partners for the services rendered to the company and the withholding rate that will be applicable to them.
Remuneration for the position of director constitutes income from employment pursuant to Article 17.2 of the Personal Income Tax Law (LIRPF). The services provided by the partners, as they do not meet the requirements for economic activities under Article 27.1 of the LIRPF, are also considered income from employment. This remuneration must be valued at its normal market value. The withholding rates provided for income from employment in the Personal Income Tax Regulations shall apply.
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