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A query was raised regarding the taxation of services provided by shareholders to their own companies. The DGT clarifies that payments for director duties are classified as employment income, whereas professional services may be treated as income from economic activities, provided specific requirements regarding the nature of the activity and registration with the self-employed scheme are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por los socios referidos a la sociedad.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Los servicios profesionales prestados por un socio a su sociedad pueden ser rendimientos de actividades económicas si la sociedad realiza actividades de la Sección Segunda del IAE, el socio realiza servicios propios del objeto social y este se encuentra dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. De lo contrario, se consideran rendimientos del trabajo.
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