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The DGT confirms that services rendered by a partner to their own company can be considered economic activity income if both the company and the partner's activity fall within Section Two of the Income Tax Act and the partner is operating under the self-employed regime.
Cuestión planteada Se consulta la tributación que corresponde al consultante en el IRPF por los servicios prestados a la sociedad, teniendo en cuenta que se encuentra dado de alta en el régimen especial de la Seguridad Social de los trabajadores por cuenta propia o autónomos.
Para que los servicios de un socio a su sociedad sean rendimientos de actividad económica, la actividad debe estar incluida en la Sección Segunda de las Tarifas del IAE, tanto para la sociedad como para el socio. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo personal.
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