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A shareholder of an electricity company provides electrician services to the company. The DGT has ruled that this income must be taxed under Personal Income Tax (IRPF) as employment income rather than business activities, as no independent means were organised, and it is excluded from VAT and the Economic Activities Tax (IAE).
Question posed: A consultation is made regarding the taxation applicable to the partner in Personal Income Tax, Value Added Tax, and the Tax on Economic Activities for the services provided to the company.
Income from services provided by a partner to their company is characterized as income from employment, as the requirements for the self-organization of means of production or human resources to constitute economic activities are not met. In the absence of an autonomous organization of means, the services are not subject to VAT or the Tax on Economic Activities (IAE). The remuneration must be assessed at its normal market value.
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