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A partner and sole director of a limited company seeks clarification on the type of withholding tax applicable to work performed for the company. The DGT explains that the classification depends on the company's activity and whether the partner is registered under the self-employed scheme.
Cuestión planteada Tipo de retención aplicable a los rendimientos percibidos por parte del socio de la sociedad por los trabajos desempeñados en la misma.
Si los servicios prestados por el socio no son de actividades profesionales, se consideran rendimientos de trabajo y se aplica la retención del artículo 86 del Reglamento del IRPF. Si se trata de rendimientos de actividades económicas (requiere que la sociedad sea de servicios profesionales y el socio esté en el régimen de autónomos o mutualidad), se aplicará la retención del artículo 101.5 de la LIRPF. En ambos casos, la retribución debe ajustarse al valor normal de mercado por existir vinculación.
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