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The DGT confirms that remuneration for administrative roles is considered income from work, not from economic activities, as the conditions for economic activity are not met.
Question posed: Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the partners 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 constitutes income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF). Services provided by partners other than administrators also constitute income from employment if the requirements for economic activities under Article 27.1 of the LIRPF are not met. The valuation of these transactions between related parties must be conducted at their normal market value. Regarding VAT, the partner is excluded from the scope of application as they do not provide their own means.
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