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The consultant asks how services rendered as an independent contractor to their own company are taxed. The DGT clarifies that such services constitute economic income only if both the company and the partner are engaged in activities under Section Two of the IAE, and the partner is registered under the independent contractor or mutualist regime.
Cuestión planteada 1.- Tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio a su sociedad.
Para que los servicios prestados por 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 el socio como para la sociedad. 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, la retribución se considerará trabajo personal según el artículo 17.1 de la LIRPF. Las operaciones entre partes vinculadas deben valorarse por su valor normal de mercado.
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