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The tax treatment of partner income from services provided to their own company is queried. The tax authority states that such income is generally considered income from work, unless specific conditions for professional activity and self-employed status are satisfied.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Los rendimientos por servicios distintos de la administración se consideran del trabajo según el artículo 17.1 de la LIRPF, al no cumplir los requisitos de actividades económicas del artículo 27.1. Para que tributen como actividades económicas, la sociedad debe dedicarse a servicios profesionales (Sección Segunda del IAE) y el socio debe estar dado de alta en el régimen especial de autónomos o mutualidad. En tal caso, las retribuciones tendrían la naturaleza de rendimientos de actividades profesionales. Las operaciones entre socios y sociedad deben valorarse por su valor normal de mercado.
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