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The DGT responds that it has no competence over social security and that payments for such activities are income from work.
Cuestión planteada Tributación en el IRPF de las retribuciones que percibirán los socios por el desempeño de su trabajo en la sociedad. Además, se consulta si los socios están obligados a darse de alta en el régimen especial de la Seguridad Social de Trabajadores por Cuenta Propia o Autónomos.
Los rendimientos satisfechos a los socios por el desarrollo de las actividades empresariales de la sociedad tienen la naturaleza de rendimientos del trabajo, según el artículo 17.1 de la LIRPF. Esto se debe a que no concurren los requisitos para ser considerados rendimientos de actividades económicas del artículo 27.1 de la LIRPF. Para servicios distintos a los de administrador, la retribución debe valorarse por su valor normal de mercado.
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