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The DGT confirms that compensation paid by a civil society to its partners for carrying out construction work must be classified as income from work, not income from economic activity, as the conditions for economic activity are not met.
Question posed: Classification that would proceed to be granted in the Personal Income Tax regarding the remuneration paid by the company to the partners for the services rendered to it.
The income paid to partners for the development of the business activities of the civil society shall have the nature of income from employment. This is due to the fact that the requirements to be considered income from economic activities under Article 27.1 of the Personal Income Tax Law are not met. Therefore, the withholding rates provided for income from employment shall apply.
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