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A consultant asks whether partners in a company can declare monthly payments for commercial services as earnings from work. The DGT responds that since these amounts do not meet the criteria for earnings from economic activities, they are classified as earnings from work.
Question posed: Whether it is possible to declare as employment income those monthly amounts received by the partners of the entity, via payroll, for the services they provide to said entity in which they hold a 50 percent stake.
The returns paid to partners for the development of the company's business activities are of the nature of employment income, pursuant to Article 17.1 of the LIRPF. This is due to the fact that the requirements of the first and second paragraphs of Article 27.1 of the LIRPF are not met to be considered income from economic activities. The valuation of said remuneration must be carried out at its normal market value in accordance with Article 41 of the LIRPF.
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