{"id":18917,"date":"2015-04-28T14:33:09","date_gmt":"2015-04-28T12:33:09","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/cambios-retribucion-socios-administradores\/"},"modified":"2024-07-25T12:32:28","modified_gmt":"2024-07-25T10:32:28","slug":"changes-remuneration-managing-partners","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/changes-remuneration-managing-partners\/","title":{"rendered":"Changes in the remuneration of managing partners"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 contenido-texto\" id=\"post\"><p class=\"intro\">If a company partner holds more than 25% of shares, you must consider the following.<\/p>\n<p>The Treasury has once again changed the <strong>remuneration criteria to managing partners<\/strong>, modifying the qualifications of the remuneration they receive.<\/p>\n<p>The Treasury now allows many more <strong>self-employed members<\/strong> to have a <strong>payroll<\/strong> instead of billing their own Company.<\/p>\n<p>This significantly simplifies management since these partners can stop billing and file their taxes (VAT).<\/p>\n<p>The cases in which it is considered an <strong>EMPLOYMENT RELATIONSHIP<\/strong> (therefore, with payroll) are modified from a <strong>COMMERCIAL RELATIONSHIP<\/strong> (the partner must invoice).<\/p>\n<p><strong>ONLY PARTNERS WITH MORE THAN 25% SHARES SHOULD INVOICE THEIR COMPANY WHEN THE FOLLOWING CONDITIONS ARE MET:<\/strong><\/p>\n<p><strong>Article 27.1 of the Personal Income Tax Law, in its third paragraph, <strong><span style=\"text-decoration: underline;\">imperatively qualifies<\/span><\/strong> as income from economic activities<\/strong> those in which <strong><span style=\"text-decoration: underline;\">literally<\/span><\/strong> every one of the following circumstances occurs:<\/p>\n<ul>\n<li>That comes from an entity of which the recipient is <strong><span style=\"text-decoration: underline;\">partner<\/span><\/strong> regardless of whether they are an administrator or not. .<\/li>\n<li>That derive from the performance of <strong><span style=\"text-decoration: underline;\">professional activities<\/span><\/strong>, which are those included in the <a title=\"conditions\" href=\"http:\/\/noticias.juridicas.com\/base_datos\/Fiscal\/rdleg1175-1990.anexo1.s2.html#s2\" target=\"_blank\" rel=\"noopener\">Second Section of the IAE Rates<\/a>, by the recipient partner to the Company, regardless of the type of activity carried out by the Company.<\/li>\n<li>That the recipient partner is included in the special Social Security regime for self-employed or self-employed workers (<strong><span style=\"text-decoration: underline;\">RETA<\/span>), or in a social security mutual society that acts as an alternative to the aforementioned special regime <strong>(1)<\/strong>.<\/strong><\/li>\n<\/ul>\n<p><strong>In addition<\/strong>, it should be taken into account that:<\/p>\n<ul>\n<li>For the above to be applicable, it is necessary that <strong><span style=\"text-decoration: underline;\">both the activity of the Company and that of the partner be professional <\/span><\/strong>. For these purposes, the Company&#8217;s activity will have a professional nature when it carries out an activity classified in Section 2 of the IAE Rates, <strong>regardless<\/strong> of whether by application of Rule 3.3 of the Rates above the Company is registered and pays taxes for the correlative or analogous activity of section 1. In this sense, Rule 3.3 of the IAE Rates establishes that<\/li>\n<\/ul>\n<p style=\"padding-left: 60px;\"><em>\u201c3. Those classified in Section 2 of the Rates are considered professional activities, provided natural persons carry them out. When a legal person or an Entity of those provided for in Article 33 of the General Tax Law carries out an activity classified in Section 2 of the Rates, it must register and pay taxes for the correlative or analogous activity of Section 1. of those&#8221;.<\/em><\/p>\n<ul>\n<li>If the partner receives income for these professional services and his status as administrator, only the former will be classified as professional activities. <strong>The income from his status as administrator continues to be considered <span style=\"text-decoration: underline;\">income from personal work<\/span> by the provisions of article of the Law of the IRPF<\/strong>.<\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.fiscal-impuestos.com\/socios-sociedades-profesionales-activityes-economicas-criterios-provisionales-nota-aeat-irpf-iva.html\">http:\/\/www.fiscal- taxes.com\/socios-sociedades-profesionales-activityes-economicas-criterios-provisionales-nota-aeat-irpf-iva.html<\/a><\/p>\n<div id=\"dc_vk_code\" style=\"display: none;\"><\/div>\n<p class=\"destacadoservicioblog\">If you need to know more you can consult our <strong><a href=\"https:\/\/etl-ilia.es\/en\/tax-advice\/\" target=\"_blank\" rel=\"noopener\">Tax Consulting<\/a><\/strong>.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":10745,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[791,180],"class_list":["post-18917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advice-blog","tag-administrators","tag-tax-consultancy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changes in the remuneration of managing partners | ILIA ETL GLOBAL<\/title>\n<meta name=\"description\" content=\"The Treasury allows many 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