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The DGT states that payments to partners in a civil society for services other than administrative duties are classified as earnings from work due to the absence of economic activity requirements.
Cuestión planteada Calificación que procedería otorgar en el Impuesto sobre la Renta de las Personas Físicas a la retribución que satisface la sociedad civil a las socias por los servicios prestados para la misma, y tipo de retención aplicable teniendo en cuenta que el cargo de administrador que ellas desempeñan, es mancomunado y gratuito.
Los rendimientos satisfechos a las socias por el desarrollo de las actividades empresariales de la sociedad civil tienen la naturaleza de rendimientos de trabajo del artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos de los párrafos primero y segundo del artículo 27.1 de la LIRPF para ser considerados rendimientos de actividades económicas. Al ser rendimientos de trabajo, se aplicarán los tipos de retención previstos en el artículo 80 del Reglamento del IRPF y las reglas del artículo 86 para servicios distintos de las funciones de administrador.
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