Doctrine by topic · DGT Observatory

Related-Party Transactions: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 62 rulings · 2016–2025

Current position

Income from services provided by partners, other than those derived from their position as directors, is classified as employment income pursuant to Article 17.1 of the LIRPF (Personal Income Tax Law). For these services to be taxed as economic activities, they must meet the requirements of Article 27.1 of the LIRPF, including registration in the Second Section of the IAE (Economic Activities Tax) and registration in the special Social Security regime. Remuneration must always be assessed at its normal market value.

The DGT's position remains constant throughout the analyzed sequence. No changes are observed in the classification of partners' income nor in the requirements for its consideration as an economic activity. The criterion regarding assessment at normal market value is repeatedly applied in all consultations with substantive content.

Analysis based on 55 of 62 rulings with a stated position. Updated 17 August 2026.

Rulings on this topic

24
V5475-26 14 Aug 2026

15% reduced rate inapplicable due to membership in a corporate group

SG de Impuestos sobre las Personas Jurídicas
entidades de nueva creacióntipo reducidogrupo mercantilactividad económicaentidad patrimonial LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18
Affects CompanyExpat · Non-residentIndividual
V0905-26 24 Apr 2026

Investors in audiovisual productions can claim tax deduction

SG de Impuestos sobre las Personas Jurídicas
deducción por inversiones en producciones audiovisualesfinanciación de produccionesderechos de propiedad intelectualactividades económicascontrato de financiación LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1
Affects CompanyExpat · Non-residentIndividual
V0539-25 28 Mar 2025

Partner remuneration for work in a society considered income from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadooperaciones vinculadassocio LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2209-24 15 Oct 2024

Remuneration for a working partner is deductible if valued at market value

SG de Impuestos sobre las Personas Jurídicas
valor de mercadooperaciones vinculadasdeducibilidaddevengosocio-trabajador LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1851-24 2 Aug 2024

Remuneration for working partners is deductible if valued at market rate

SG de Impuestos sobre las Personas Jurídicas
valor de mercadooperaciones vinculadasdeducibilidaddevengosocio trabajador LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V2096-23 18 Jul 2023

Manager remuneration and services considered as earnings from work

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

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