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Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
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Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
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The tax treatment of partners providing services to a company where they serve as directors was consulted. The DGT has determined that remuneration for the role of director is classified as employment income, whereas additional services are not subject to VAT or IAE as there is no independent organisation of means.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el Impuesto sobre la Renta de las Personas Físicas, en el Impuesto sobre el Valor Añadido y en Impuesto sobre Actividades Económicas por los servicios prestados a la sociedad.
Las retribuciones por funciones de administrador se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Los servicios prestados por los socios distintos de la administración se consideran rendimientos del trabajo al no cumplir los requisitos de actividades económicas del artículo 27.1 LIRPF. Dichos servicios no están sujetos al IVA ni al IAE porque el socio no ordena por cuenta propia los medios de producción y recursos humanos, ya que estos pertenecen a la sociedad.
What is published here, applied to a company or a specific case. The first meeting is free.
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