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The DGT clarifies that management fees are considered income from work, while professional services may be classified as income from economic activities if specific conditions 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 las socias a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
En IRPF, las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales distintos del cargo de administrador serán rendimientos de actividad económica si la sociedad se dedica a servicios profesionales, el socio realiza la actividad objeto de la entidad y está dado de alta en el RETA o mutualidad. Para el IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando si organiza medios propios, si asume riesgo económico y su responsabilidad frente a terceros.
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