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A query was raised regarding whether remuneration paid to a partner for services rendered to their company should be taxed as business income or as personal employment income. The DGT ruled that, for such payments to be classified as business income, both the partner's and the company's activities must fall under Section Two of the IAE, and the partner must be registered under the self-employed regime or a mutual insurance scheme.
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.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, la actividad debe estar incluida 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 trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, la retribución tendrá la naturaleza de trabajo personal según el artículo 17.1 de la LIRPF.
What is published here, applied to a company or a specific case. The first meeting is free.
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