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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.
Para que los servicios de un socio a su sociedad sean rendimientos de actividad económica, deben concurrir tres requisitos: que la sociedad se dedique a actividades de la Sección Segunda del IAE, que el socio realice precisamente los servicios profesionales que son objeto de la entidad y que el socio esté dado de alta en el régimen especial de autónomos. Si no se cumplen estos requisitos, las retribuciones tendrán la naturaleza de rendimientos del trabajo. Las retribuciones por el cargo de administrador siempre son rendimientos del trabajo.
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