Doctrine by topic · DGT Observatory

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 37 rulings · 2015–2025

Current position

Income received by a partner for services rendered to the company, whether due to their position as a director or for other activities, is classified as income from employment pursuant to Article 17.1 of the LIRPF (Personal Income Tax Law). This is because the requirements for the organization of production means or human resources under Article 27.1 of the LIRPF to qualify as economic activities are not met. In the case of services other than administration, the remuneration must be assessed at its normal market value.

The DGT's position has remained constant since 2015. All rulings confirm that the services provided by partners do not constitute economic activities due to the lack of own means, systematically classifying them as income from employment. The requirement to assess such operations at their normal market value has been maintained.

Analysis based on 35 of 37 rulings with a stated position. Updated 16 September 2026.

Rulings on this topic

24
V0539-25 28 Mar 2025

Partner remuneration for work in a society considered income from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadooperaciones vinculadassocio LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2202-22 21 Oct 2022

Dividends taxed as capital gains; 19% retention applies

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento del capital mobiliarioretencióningreso a cuentadividendosexención LIRPF — Ley 35/2006 del IRPF art. 25.1.aLIRPF — Ley 35/2006 del IRPF art. 101.4
Affects CompanyExpat · Non-residentIndividual
V0955-22 3 May 2022

Managerial remuneration and services from partners deemed earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorvalor normal de mercadosocio LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
Affects CompanyExpat · Non-residentIndividual
V0334-21 24 Feb 2021

Services provided by a partner to the company are deemed income from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadooperaciones vinculadasretenciones LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2849-20 22 Sept 2020

Managerial remuneration and services deemed as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorvalor normal de mercadooperaciones vinculadas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e)
Affects CompanyExpat · Non-residentIndividual
V2543-20 27 Jul 2020

Revenues from work for a managing partner considered as income from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorvalor normal de mercadoretenciones LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
Affects CompanyExpat · Non-residentIndividual
V1692-20 29 May 2020

Partner remuneration for services to the company is income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradorvalor normal de mercadooperaciones vinculadas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2
Affects CompanyExpat · Non-residentIndividual
V3375-19 11 Dec 2019

Administrator and business services remuneration considered income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministrador únicovalor normal de mercadooperaciones vinculadas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e)
Affects CompanyExpat · Non-residentIndividual
V1370-18 24 May 2018

Manager and service fees deemed as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoadministradoractividades económicasvalor normal de mercadoretenciones LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e)
Affects CompanyExpat · Non-residentIndividual
V0913-18 9 Apr 2018

Services provided by a partner to a society deemed as income from labour

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadooperaciones vinculadassocio LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V4372-16 11 Oct 2016

Socias administradoras: retribuciones consideradas rendimientos del trabajo

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoroperaciones vinculadasvalor 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
V3505-16 22 Jul 2016

Administrator and partner services considered income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoroperaciones vinculadasvalor 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

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