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A query was raised regarding how partners should be taxed for services rendered to a civil consultancy firm. The DGT clarifies that, provided certain activity and social security requirements are met, these remunerations may be classified as income from economic activities.
Question posed: Inquiry regarding the taxation applicable to partners for services rendered to the company under Personal Income Tax.
Para que las retribuciones de los socios por servicios a la sociedad sean rendimientos de actividad económica, la actividad debe estar en la Sección Segunda de las Tarifas del IAE tanto en la sociedad como en el socio. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de autónomos o en una mutualidad alternativa. Si no se cumplen estos requisitos, las retribuciones se calificarán como rendimientos del trabajo personal. Las operaciones entre el socio y la sociedad deben valorarse por su valor normal de mercado.
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