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The DGT explains that services provided by a partner to their own society may be considered business income if the society is engaged in professional services, the partner carries out such activities, and is registered as an independent or mutualist.
Cuestión planteada Cómo debe valorar las retribuciones de la única socia de la entidad 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 de la entidad y la del socio deben estar en la Sección Segunda de las Tarifas del IAE. 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. Respecto a la valoración, las operaciones entre vinculados deben realizarse por su valor normal de mercado.
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