Doctrine by topic · DGT Observatory

Independence: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 50 rulings · 2014–2024

Current position

In Personal Income Tax (IRPF), the services provided by a partner to a professional services company are considered income from economic activities if the partner is registered in the special regime for self-employed workers or a mutual fund. In Value Added Tax (IVA), liability depends on the partner's independence, analyzing whether they organize their own means, assume economic risk, and are not subject to the company's organizational criteria.

The DGT's position has remained constant throughout the analyzed sequence. The criterion for distinguishing income from economic activities from employment income in IRPF, and the determination of independence in IVA, has not undergone substantial variations since 2014.

Analysis based on 48 of 50 rulings with a stated position. Updated 16 September 2026.

Rulings on this topic

24
V0946-19 7 May 2019

Administrators' remuneration: work income or business income?

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicassocio profesionaladministradorvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V2769-18 24 Oct 2018

Socios may be taxed as income or economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicassocios profesionalessujeto pasivoindependencia LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0954-18 11 Apr 2018

Professionals' remuneration for services may be economic income in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionaladministradorindependencia LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0301-18 8 Feb 2018

Services from a partner to their society may be economic or work income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionalindependenciasubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V3016-17 20 Nov 2017

Manager remuneration is income from work; VAT depends on independence

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoressocios profesionalesindependencia LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0903-17 11 Apr 2017

Professionals' fees to partners may be economic income for IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicassocio profesionalindependenciasubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0091-17 19 Jan 2017

Professional partners' fees may be deemed economic activity income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalrégimen especial de autónomosindependenciasubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V3695-16 5 Sept 2016

Professionals' remuneration may be economic activity income if conditions met

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionaladministradorindependencia LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact