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A query was raised regarding whether payments made to a shareholder for services rendered to their own company should be taxed as employment income or as income from economic activities. The DGT determines that, provided certain requirements are met, they constitute income from economic activities.
Question raised: Inquiry regarding the taxation under Personal Income Tax for the remuneration corresponding to the services provided by the partner to the company.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados por el socio a la sociedad serán rendimientos de actividad económica si la sociedad se dedica a servicios de la Sección Segunda del IAE y el socio está dado de alta en el RETA o mutualidad. En este caso, al cumplir ambos requisitos, las retribuciones tienen naturaleza de rendimientos de actividades profesionales. Las operaciones entre vinculados deben valorarse por su valor normal de mercado.
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