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The DGT clarifies how services rendered by a professional partner to their own company are taxed. If the company provides professional services and the partner is registered under the self-employed or mutual regime, their remuneration is considered business income.
Question raised: A consultation is made regarding the taxation under Personal Income Tax (IRPF) for the remuneration corresponding to the services provided by the partners to the company.
In Personal Income Tax (IRPF), remuneration for administrator functions constitutes income from employment. For other services, if the company is a professional services firm, the partner is under the special regime for self-employed workers and performs the entity's own activity, and shall be taxed as income from economic activities. Regarding VAT, liability depends on whether the partner acts with independence or subordination, analyzing the organization of resources, economic risk, and liability towards third parties.
What is published here, applied to a company or a specific case. The first meeting is free.
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