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A professional partner and manager of a professional services company asks how their fees are taxed under the Personal Income Tax. The DGT clarifies that a manager's duties are considered income from work, while professional services may be classified as income from economic activity if specific conditions relating to the activity and social security affiliation are met.
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 consultante 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.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados por el socio a la sociedad serán rendimientos de actividad económica si la sociedad se dedica a servicios profesionales (Sección Segunda de las Tarifas del IAE), el socio realiza servicios que son objeto de la entidad y está dado de alta en el RETA o mutualidad. De lo contrario, serán rendimientos del trabajo.
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