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The tax treatment of services provided by a partner to their own company is addressed in IRPF and VAT. The tax authority states that IRPF treatment depends on whether the partner is registered as a self-employed, and VAT treatment depends on whether the partner acts independently or subordinately.
Question posed: Consultation regarding the taxation under Personal Income Tax and Value Added Tax for the remuneration corresponding to the services provided by the aforementioned partner to the company.
In Personal Income Tax, services shall only be considered income from economic activity if the partner is registered in the special Social Security regime for self-employed workers or a professional mutual fund; otherwise, they shall be considered income from employment. Regarding VAT, liability depends on whether the partner acts independently, organizing their own resources and assuming economic risks, or if there is a relationship of labor subordination where the company controls the organization, remuneration, and responsibility.
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