Doctrine by topic · DGT Observatory

Self-Employed Regime: 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 8 rulings · 2015–2020

Current position

Management functions in a commercial entity are classified as income derived from employment. Mandatory contributions to the Self-Employed Regime (Régimen de Autónomos) resulting from the performance of said position are a deductible expense for determining net employment income. It is possible for the resulting income to be negative if the gross income does not exceed the contributions paid.

The DGT's position remains constant throughout the sequence. It is repeatedly confirmed that remuneration for management is employment income and that the associated self-employed contributions are deductible, even allowing for negative income.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V2834-16 21 Jun 2016

Professionals' services to a company: income from work or economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionaladministrador únicorégimen de autónomos LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V2166-15 15 Jul 2015

Professional services can be taxable income in IRPF under specific conditions

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalrégimen de autónomosindependenciasubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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