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The nature of two partners' income from management and legal services to their own company is examined. The DGT determines that management roles constitute earnings from work, while professional services may be economic activities if specific conditions on activity and social security regime are met.
Cuestión planteada 1º) Se plantea cuál es la naturaleza de los rendimientos obtenidos por quien lleva a cabo las tareas de gerencia, por parte del socio A y por quien lleva a cabo las tareas propias de la abogacía, socio B, a efectos del Impuesto sobre la Renta de las Personas Físicas. En su caso, cual sería el porcentaje de retención.
Las retribuciones por funciones de administrador son rendimientos del trabajo. Los servicios profesionales de los socios serán rendimientos de actividades económicas si la actividad está en la Sección Segunda del IAE y el socio está en el régimen especial de autónomos o mutualidad. Si no se cumplen ambos requisitos, serán rendimientos del trabajo personal. Para el IVA, la sujeción depende de si el socio organiza medios propios o actúa con subordinación y sin riesgo económico.
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