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The tax authority clarifies whether a partner's remuneration for services rendered to their company is considered economic activity or employment income. It states that if the company provides professional services and the partner is under the self-employed regime, the remuneration may be classified as economic activity.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio referidos a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
En IRPF, las retribuciones por funciones de administrador son rendimientos del trabajo, pero los servicios profesionales pueden ser rendimientos de actividad económica si el socio está en el régimen de autónomos y la actividad de la sociedad está en la Sección Segunda del IAE. Para el IVA, la sujeción depende de un análisis caso por caso de la independencia del socio, evaluando su organización de medios, riesgo económico y responsabilidad. En el IAE, la sujeción requiere la ordenación por cuenta propia de medios de producción o recursos humanos.
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