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A company asks which tax retention applies to a partner who is a free administrator and provides services as a self-employed individual. The DGT explains that if the company carries out professional services and the partner is under the self-employed regime, the remuneration constitutes business income.
Cuestión planteada Retención que la entidad consultante tiene que aplicar a dicha persona por los servicios prestados a la misma.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, la sociedad debe dedicarse a la prestación de servicios profesionales (Sección Segunda del IAE) y el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia. Si se cumplen ambos requisitos, las retribuciones tienen esa naturaleza; de lo contrario, se consideran rendimientos del trabajo. Las retribuciones por el cargo de administrador son rendimientos del trabajo, pero si el cargo es gratuito, no hay retribución que imputar.
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