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A query was raised regarding whether remuneration paid to a partner for services rendered to their professional firm can be classified as business income and whether this is compatible with the agricultural objective assessment regime. The DGT ruled that this is possible provided that activity requirements are met and the partner is registered with the self-employed regime. Furthermore, the objective assessment is compatible with the direct assessment if the new activity commences within the same tax year.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio a la sociedad y su compatibilidad con la aplicación del método de estimación objetiva a una actividad agrícola.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, tanto la actividad del socio como la de la sociedad deben estar en la Sección Segunda de las Tarifas del IAE, y el socio debe estar dado de alta en el régimen de autónomos o mutualidad alternativa. Si no se cumplen estos requisitos, la renta será rendimiento de trabajo personal. Respecto a la estimación objetiva, es incompatible con la directa, salvo que la actividad bajo estimación directa se inicie durante el año, en cuyo caso la incompatibilidad se pospone al año siguiente.
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