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A professional seeks guidance on how their income will be taxed when setting up a digital marketing company where they will act as both a partner and a director. The Directorate General of Taxes (DGT) clarifies that payments received for the role of director are classified as employment income, whereas professional services may be treated as income from economic activities, provided certain requirements are met.
Question raised: The taxpayer requests a consultation regarding the taxation applicable to them under Personal Income Tax for the services provided to the company.
Las retribuciones por funciones de administrador se consideran rendimientos del trabajo según el artículo 17.1 de la LIRPF. Los servicios prestados por el socio a la sociedad, distintos de la administración, serán rendimientos de actividad económica si la sociedad presta servicios profesionales, el socio realiza tareas propias de ese objeto social y este está dado de alta en el régimen especial de autónomos o mutualidad. De lo contrario, se considerarán rendimientos del trabajo. Las operaciones entre el socio y la sociedad deben valorarse por su valor normal de mercado.
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