Doctrine by topic · DGT Observatory

Second Section of the IAE: 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 · 2015–2021

Current position

For the services of a partner to their company to qualify as income from economic activity, the activity of both the entity and the partner must be included in the Second Section of the IAE (Tax Administration Act) 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 personal work.

The DGT's position has remained constant since 2015. The criterion requires the simultaneous 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 in the required requirements have been detected throughout the sequence.

Turning points

  1. V2834-16

    Clarifies that remuneration for the position of administrator is always income from personal work, distinguishing it from the professional services of the partner.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
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
V1298-15 28 Apr 2015

Professionals' services to a society may constitute economic income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalsección segunda del iaetrabajo personaloperaciones vinculadas 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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