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A partner and manager asks how their services, other than their managerial role, are taxed. The DGT explains that classification depends on whether economic activity requirements and social security affiliation are met.
Question posed: The taxpayer inquires about the taxation applicable to the services provided to the company.
Services provided by a partner to their company, other than in their capacity as a director, are considered employment income if the requirements of Article 27.1 of the Personal Income Tax Law (LIRPF) are not met. For them to be considered income from economic activities, the activity must be listed in the Second Section of the IAE Tax Schedules and the partner must be registered under the special Social Security regime for self-employed workers or an alternative mutual fund. Furthermore, remuneration between related parties must be carried out at their normal market value.
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