Doctrine by topic · DGT Observatory

Professional Partner: 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 75 rulings · 2015–2024

Current position

The services of a partner to their company are income from economic activities if the activity is professional (Section Two of the IAE), the partner carries out the entity's purpose, and they are registered in the RETA or a mutual fund. Remuneration for the position of director is always income from employment. If the activity is business in nature, it is not classified as income from economic activities under this professional scheme.

The DGT's position remains constant in requiring three concurrent requirements: activity in Section Two of the IAE, the partner performing the corporate purpose, and registration in the RETA or a mutual fund. No changes are observed in the classification of director positions as income from employment. The latest ruling introduces a distinction regarding the business nature of the activity versus the professional nature.

Turning points

  1. V2431-24

    Distinguishes the classification of the activity when it is business in nature, such as in the case of an academy, versus pure professional activity.

Analysis based on 70 of 75 rulings with a stated position. Updated 2 September 2026.

Rulings on this topic

24
V0929-26 27 Apr 2026

VAT liability of a partner's services depends on independence and own resources

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassujeción al ivariesgo económicoadministrador LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
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 económicassocio profesionalsección segunda del iaerégimen especial de autónomosservicios profesionales LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
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
V2121-23 19 Jul 2023

Professionals' remuneration may be economic activity income if conditions are met

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajosocio profesionalsección segunda del iaevalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1677-23 13 Jun 2023

Administrator remuneration classified as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionaladministradorvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
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 tarifas iaevalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0352-22 24 Feb 2022

Administrator remuneration is 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
V0180-22 4 Feb 2022

Profits from professional services to a society are deemed business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionaladministrador únicovalor 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
V3227-21 28 Dec 2021

Article 18.6 of the LIS applies to non-resident professional partners

SG de Impuestos sobre las Personas Jurídicas
socio profesionalvalor de mercadooperaciones vinculadasno residentebase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 15.g
Affects CompanyExpat · Non-residentIndividual

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