Doctrine by topic · DGT Observatory

Mercantile Relationship: 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 16 rulings · 2014–2026

Current position

Income obtained through mercantile relationships for the provision of professional services is classified as income from economic activities. In the case of occupational pension plans or corporate social welfare plans, only those who maintain an employment relationship with the promoting entity may be participants. Therefore, partners or administrators with an exclusively mercantile link cannot benefit from the tax reductions applicable to employees.

The DGT's position remains constant regarding the distinction between employment income and income from economic activities based on the nature of the link. The most recent rulings reinforce the exclusion of professionals with a mercantile relationship from the tax benefits reserved for employees, such as pension plans or reductions for severance payments.

Turning points

  1. V0834-20

    Clarifies the technical distinction between employment income (employment relationship) and income from economic activities (mercantile relationship for professional services).

Analysis based on 14 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0618-26 17 Mar 2026

Non-employee shareholders cannot benefit from PPSE contributions reduction

SG de Impuestos sobre las Personas Jurídicas
planes de previsión social empresarialreducción en la base imponiblerelación laboralrelación mercantilpersonal activo LIRPF — Ley 35/2006 del IRPF art. 51.4LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3
Affects CompanyExpat · Non-residentIndividual
V0293-25 17 Mar 2025

Commercial contract termination indemnity does not allow 30% IRPF reduction

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrelación mercantilreducción por irregularidadextinción de contratoperiodo de generación LIRPF — Ley 35/2006 del IRPF art. 27LIRPF — Ley 35/2006 del IRPF art. 32.1
Affects CompanyExpat · Non-residentIndividual
V3834-15 2 Dec 2015

Exemption for foreign work not applicable to directors' income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención por trabajos en el extranjeroopciones sobre accionesrelación mercantiladministradores LIRPF — Ley 35/2006 del IRPF art. 7.p)LIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual

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