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The DGT clarifies how partners should be taxed on services provided to a civil society, stating that such income is considered income from work unless specific conditions of professional activity and social security affiliation are met.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad.
Los servicios prestados por un socio a la sociedad, distintos de los derivados de su cargo de administrador, tributan como rendimientos del trabajo según el artículo 17.1 de la LIRPF, a menos que concurran los requisitos del artículo 27.1. Para que tributen como rendimientos de actividades económicas, la actividad de la sociedad debe estar en la Sección Segunda de las Tarifas del IAE, el socio debe realizar servicios que sean objeto de la entidad y debe estar dado de alta en el régimen especial de autónomos o mutualidad. Además, la retribución debe ajustarse al valor normal de mercado por existir vinculación.
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