Doctrine by topic · DGT Observatory

Related Parties: 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

Stable position Medium confidence 14 rulings · 2014–2026

Current position

For services provided by a partner to their company to be classified as income from economic activities, it is necessary that the activity is included in the Second Section of the IAE (Tax Administration Act) Schedules and that the partner is registered in the special Social Security regime for self-employed workers or an alternative mutual insurance scheme. Otherwise, the remuneration will be classified as income from employment. In transactions between related parties, the normal market value must be applied.

The DGT's position remains stable regarding the classification of partners' services. The rulings from 2015, 2016, and 2023 reiterate the same requirements for registration in the IAE and Social Security to avoid classification as income from employment. No doctrinal changes are observed in this core subject matter.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14

V1180-26 20 May 2026

Exemption for reinvestment in home construction requires completion within four years

SG de Impuestos sobre la Renta de las Personas Físicas

exención por reinversiónvivienda habitualganancia patrimonialconstrucción de viviendavalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 35

Affects CompanyExpat · Non-residentIndividual

V0039-24 14 Feb 2024

Free grants of usufruct and artworks to a foundation are subject to VAT for self-consumption

SG de Impuestos sobre el Consumo

autoconsumo de serviciosvalor normal de mercadopartes vinculadasusufructoderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0293-23 15 Feb 2023

Services of a partner to a company may constitute business income if certain conditions are met

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos de actividades económicasrendimientos del trabajosocio profesionalvalor normal de mercadoadministrador único LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e

Affects CompanyExpat · Non-residentIndividual

V3179-21 22 Dec 2021

Fuel costs deductible in corporate tax if accounting, incurrence and justification requirements met

SG de Impuestos sobre las Personas Jurídicas

deducibilidad de gastosimpuesto sobre sociedadesintermediación de transporteentrega de bienesvalor de mercado LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1

Affects CompanyExpat · Non-residentIndividual

V2405-21 23 Aug 2021

Valuation methods under Article 18.4 of the CIT Act may apply if Article 18.6 requirements are not met

SG de Impuestos sobre las Personas Jurídicas

valor de mercadopartes vinculadassocio profesionalmétodos de valoraciónoperaciones vinculadas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.2

Affects CompanyExpat · Non-residentIndividual

V1897-21 17 Jun 2021

Deduction of expenses for use of part of a property is permitted if accounting requirements are met and market value is applied

SG de Impuestos sobre las Personas Jurídicas

partes vinculadasvalor de mercadodeducibilidad de gastoscesión de usométodo de estimación directa LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11

Affects CompanyExpat · Non-residentIndividual

V2912-20 25 Sept 2020

Exit of a partner via temporary pension in exchange for shares is taxed as a capital gain

SG de Impuestos sobre las Personas Jurídicas

ganancia patrimonialrenta temporalvalor actual financiero actuarialrendimiento del capital mobiliarioamortización de participaciones LIRPF — Ley 35/2006 del IRPF art. 14LIRPF — Ley 35/2006 del IRPF art. 25

Affects CompanyExpat · Non-residentIndividual

V1898-20 11 Jun 2020

The taxable base for intracommunity acquisition of metals is the supplier's invoice amount

SG de Impuestos sobre el Consumo

adquisición intracomunitariabase imponibleoro de inversiónhecho imponibledevengo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0798-20 8 Apr 2020

Services from a partner to their company are only economic income if specific conditions are met

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos de actividades económicasrendimientos del trabajosociedades profesionalesvalor de mercadopartes vinculadas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1

Affects CompanyExpat · Non-residentIndividual

V0195-17 26 Jan 2017

Socius remuneration for services other than administrative role deemed income from work

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoactividades económicasadministradorespartes vinculadasvalor 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

V4831-16 10 Nov 2016

Services rendered by a partner to their company are deemed income from labour if economic activity requirements are not met

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajorendimientos de actividades económicaspartes vinculadasvalor normal de mercadosocio profesional LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1

Affects CompanyExpat · Non-residentIndividual

V0996-16 14 Mar 2016

Services rendered by a partner to their company are deemed income from labour if economic activity requirements are not met

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajorendimientos de actividades económicassocio profesionalvalor normal de mercadopartes vinculadas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1

Affects CompanyExpat · Non-residentIndividual

V1234-15 23 Apr 2015

Services rendered by a partner to their company constitute economic activity if certain conditions are met

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos de actividades económicassocio profesionalsección segunda del iaerégimen especial de la seguridad socialvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1

Affects CompanyExpat · Non-residentIndividual

V0212-14 29 Jan 2014

Tax treatment of debt forgiveness between related companies based on shareholder participation

SG de Impuestos sobre las Personas Jurídicas

condonación de créditossociedades vinculadasbase imponiblefondos propiosvalor de mercado TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 15

Affects CompanyExpat · Non-residentIndividual

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