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A query was raised regarding how partners should be taxed for services provided to a civil law firm. The DGT explains that, provided certain activity and social security requirements are met, these remunerations may be classified as business income.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad en el Impuesto sobre la Renta de las Personas Físicas.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE tanto para el socio como para la sociedad. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de autónomos o en una mutualidad alternativa. Si no se cumplen estos requisitos, las retribuciones se calificarán como rendimientos del trabajo personal. Las operaciones entre el socio y la sociedad deben realizarse por su valor normal de mercado.
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