Doctrine by topic · DGT Observatory

Special Regime for Self-Employed Workers: 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 13 rulings · 2015–2024

Current position

For the services provided by a partner to their company to be classified as income from economic activities, the activity must be included in the Second Section of the IAE (Tax Administration Act) rates and the partner must be registered in the special regime for self-employed workers or a mutual insurance society. Otherwise, the remuneration is considered income from employment. The obligation to file a tax return according to article 96.2 of the LIRPF (Personal Income Tax Law) requires that the registration in the regime be as a self-employed worker.

The DGT's position has remained constant since 2015, requiring the simultaneous occurrence of inclusion in the IAE and registration in the special regime for self-employed workers to avoid classification as income from employment. Recent rulings maintain this criterion and specify the nature of the obligation to file for specific groups, such as institutes of consecrated life.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
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
V3777-16 8 Sept 2016

Professionals' fees may be considered economic activity income

SG de Impuestos sobre las Personas Jurídicas
rendimientos de la actividad económicarendimientos del trabajosocio profesionalrégimen especial de autónomosrentas en especie LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0123-16 18 Jan 2016

Socios of work cooperatives: advances taxed as earnings from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicassocios de cooperativasanticipos laboralesrégimen especial de autónomos LIRPF — Ley 35/2006 del IRPF art. 27.1Ley 20/1990 de Régimen Fiscal de las Cooperativas
Affects CompanyExpat · Non-residentIndividual
V1544-15 22 May 2015

Socios of work cooperatives' advances taxed as earnings from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicassocios de cooperativasanticipos laboralesrégimen especial de autónomos LIRPF — Ley 35/2006 del IRPF art. 27.1Ley 20/1990 de Régimen Fiscal de las Cooperativas
Affects CompanyExpat · Non-residentIndividual

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