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 10 rulings · 2015–2023

Current position

Remuneration for the position of administrator constitutes income from employment pursuant to article 17.2 of the Law on Personal Income Tax (LIRPF). For a partner's services to their company to be classified as income from economic activities, both the entity's activity and the partner's activity must belong to the Second Section of the IAE. Furthermore, the partner must be registered in the special Social Security regime for self-employed workers or in an alternative mutual insurance society.

The DGT's position has remained constant since 2015. The criterion requires the concurrence of three requirements: that the activities of both the entity and the partner belong to the Second Section of the IAE, that the partner performs professional services, and that they are registered in the self-employed regime or a mutual insurance society. No changes in the interpretation of these elements have been observed throughout the sequence.

Analysis based on 10 of 10 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

14
V2587-23 27 Sept 2023

Professionals' remuneration may be income from work or economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministrador únicosocio profesionalvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
Affects CompanyExpat · Non-residentIndividual
V2688-20 2 Sept 2020

Partner remuneration for services to the company: work or business income?

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorsocio profesionalvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V2699-15 21 Sept 2015

Managerial remuneration considered earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorsocio profesionalvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
Affects CompanyExpat · Non-residentIndividual
V1327-15 29 Apr 2015

Managerial remuneration considered as income from work and professional services

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorsocio profesionalvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V1311-15 29 Apr 2015

Professionals' fees may be income from work or economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministrador únicosocio profesionalvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e)
Affects CompanyExpat · Non-residentIndividual
V1292-15 28 Apr 2015

Administrator's remuneration is treated as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorsocio profesionalsección segunda iae LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
Affects CompanyExpat · Non-residentIndividual

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