Doctrine by topic · DGT Observatory

Subordination: 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 48 rulings · 2015–2026

Current position

Regarding IVA (Value Added Tax), liability depends on the independence of the partner, who must organize their own means and bear the economic risk. If subordination exists or if the company provides the main means, there is no liability. Regarding IRPF (Personal Income Tax), professional services may constitute income from economic activities if the partner is under the self-employed or mutual insurance regime and the activity is the object of the company.

The DGT's position remains constant throughout the analyzed sequence. No changes are observed in the independence requirements for IVA nor in the distinction between income from employment and income from economic activities in IRPF. The doctrine has remained stable since 2015.

Analysis based on 47 of 48 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V0740-23 28 Mar 2023

Tax liability of a partner's services depends on autonomy and resources

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajosujeción al ivariesgo económicosubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0473-21 4 Mar 2021

Taxability of partner services depends on independence or subordination

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasrendimientos del trabajo personalsujeción al ivariesgo económicosubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V3266-18 26 Dec 2018

Professional partners' remuneration: earnings from work or economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassociedad profesionalriesgo económicoordenación de medios LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V2769-18 24 Oct 2018

Socios may be taxed as income or economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicassocios profesionalessujeto pasivoindependencia LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1722-18 18 Jun 2018

Professional partners' services may be taxable as business income in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsujeción al ivaordenación de medios propiosriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0954-18 11 Apr 2018

Professionals' remuneration for services may be economic income in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionaladministradorindependencia 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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