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V0901-18 9 April 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

The services of a professional partner to their company may constitute income from economic activity if certain requirements are met

A partner and director of a professional company has requested a ruling on whether their income should be classified as employment income or business income, and whether their self-employed social security contributions are deductible. The DGT has determined that, provided the requirements for professional activity and social security affiliation are met, the income is classified as business income and the self-employed contributions are deductible.

The question raised

Question raised: Method for determining the net income of the taxpayer's economic activity and the possibility of deducting the contributions paid to the RETA as a deductible expense.

The DGT's ruling

Las retribuciones por el cargo de administrador son siempre rendimientos del trabajo. Los servicios prestados por un socio a su sociedad serán rendimientos de actividad económica si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE), el socio realiza la actividad objeto de la entidad y está dado de alta en el RETA o mutualidad. En este caso, las cuotas de autónomo son deducibles en el rendimiento neto de la actividad económica.

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