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A civil society seeks clarification on how to classify payments to its partners for services rendered and which retention applies. The DGT determines that as these are not professional activities, the payments are classified as earnings from work.
Cuestión planteada Calificación que procedería otorgar en el Impuesto sobre la Renta de las Personas Físicas a la retribución que satisface la sociedad civil a las socias por los servicios prestados para la misma y tipo de retención aplicable.
Los rendimientos satisfechos a las socias por el desarrollo de las actividades empresariales de la sociedad civil tienen la naturaleza de rendimientos de trabajo, ya que no concurren los requisitos para ser rendimientos de actividades económicas. Se aplicarán los tipos de retención previstos para rendimientos de trabajo, salvo que la retribución sea por su condición de administradoras, en cuyo caso se aplicará el tipo específico para dicho cargo. La valoración de estos servicios debe realizarse por su valor normal de mercado.
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