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A partner in a civil society receives remuneration for full-time duties. The DGT states that as these activities do not meet the criteria for economic activity, the income must be taxed as income from work.
Question raised: Classification that would proceed to be granted in the Personal Income Tax regarding the remuneration paid by the company to said partner for the services rendered to it.
The income paid to partners for the development of the 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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