Doctrine by topic · DGT Observatory

Personal Work: 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 27 rulings · 2015–2023

Current position

For the services of a partner to their company to be taxed as income from economic activities, the activity must be included in the Second Section of the IAE (Tax Administration Index) for both the partner and the company. Likewise, it is mandatory for the partner to be registered in the RETA (Special Regime for Self-Employed Workers) or an alternative mutual fund. Regarding IVA (Value Added Tax), liability depends on the existence of independence from the company, evaluating responsibility, economic risk, and the organization of own resources.

The DGT's position remains constant regarding the classification of services provided by partners to companies, always requiring inclusion in the Second Section of the IAE and registration with Social Security. No doctrinal changes are observed in this core area, although recent rulings have diversified into specific cases such as jurors or video game developers.

Analysis based on 26 of 27 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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 económicassocios profesionalessociedad civilsección segunda de las tarifasvalor normal de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1441-22 20 Jun 2022

Income from video game development on a platform classified as business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicashecho imponibletrabajo personalmedios de producciónprestación de servicios LIRPF — Ley 35/2006 del IRPF art. 6.2LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2006-20 18 Jun 2020

Professionals' services to a society deemed economic income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalvalor normal de mercadosociedad civilsección segunda de las tarifas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V2749-19 8 Oct 2019

Socio's services to his own company: economic activity or personal work?

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsujeción al ivarelación de subordinaciónriesgo económico 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
V3016-16 28 Jun 2016

Professional partners' remuneration may constitute economic activity income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsocio profesionalordenación de mediosriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V3741-15 26 Nov 2015

Professionals' fees to society may be business income if self-employed

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsociedades profesionalesordenación 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
V1298-15 28 Apr 2015

Professionals' services to a society may constitute economic income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalsección segunda del iaetrabajo personaloperaciones vinculadas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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