Doctrine by topic · DGT Observatory

Partners: evolution of DGT doctrine

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 · 2015–2019

Current position

Remuneration paid to partners for functions other than those of a director is deductible for Corporate Tax (IS) purposes if it complies with accounting registration, accrual, the correlation of income with expenses, and documentary justification. As a related-party relationship exists, these transactions must be valued at their normal market value pursuant to Article 18 of Law 27/2014 (LIS). Such earnings are classified as income from employment under Article 17.1 of the Personal Income Tax Law (LIRPF), as the requirements for economic activities under Article 27.1 of the LIRPF are not met.

The DGT's position has remained constant since 2015. Rulings repeatedly confirm the deductibility of the expense under market conditions and the classification of this income as employment income. No changes have been observed in the interpretation of the nature of the earnings or in the valuation requirements.

Analysis based on 9 of 10 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

10
V3111-19 7 Nov 2019

Services provided by partners to a company are deemed income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadooperaciones vinculadassocios LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V3078-17 23 Nov 2017

Services provided by partners to their company are deemed income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasvalor normal de mercadosociosentidades vinculadas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V3891-15 4 Dec 2015

Socios' transport services income deemed work earnings for income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de trabajorendimientos de actividades económicasretenciónsociosvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2869-15 5 Oct 2015

Administrator and other services payments considered as earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasadministradoresvalor normal de mercadosocios 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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