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A partner and manager asks how payments from their society for services rendered are taxed. The DGT clarifies that administrator payments are considered income from work, while professional services may be classified as business income if certain conditions are met.
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 consultante a la sociedad.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados por el socio a la sociedad serán rendimientos de actividades económicas si la sociedad se dedica a servicios de la Sección Segunda del IAE, el socio realiza servicios que forman parte del objeto de la entidad y el socio está dado de alta en el régimen de autónomos o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo.
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