Doctrine by topic · DGT Observatory

Second Section of the Tariffs: 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 9 rulings · 2015–2023

Current position

For the services provided by a partner to their company to be taxed as income from economic activities, the activity of both the partner and the company must be included in the Second Section of the IAE (Tax Administration Index) Tariffs. Likewise, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance society. Otherwise, the remuneration is considered income from employment.

The DGT's position remains constant throughout the sequence. The criterion requires the simultaneous fulfillment of inclusion in the Second Section of the IAE for both parties and registration in the self-employed regime or a mutual insurance society. No changes are observed in the interpretation of these requirements.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

10
V2801-23 16 Oct 2023

Professional partner remuneration may be considered economic activity income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocios profesionalessociedad civilsección segunda de las tarifasvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2366-22 16 Nov 2022

Professionals' profits may be economic activity income if legal requirements met

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajosocio profesionalsección segunda de las tarifasvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2006-20 18 Jun 2020

Professionals' services to a society deemed economic income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalvalor normal de mercadosociedad civilsección segunda de las tarifas 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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