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A query was raised regarding how shareholders should be taxed for services rendered to their own company, other than in their capacity as directors. The DGT rules that, as a general rule, such income constitutes employment income, unless specific requirements regarding professional activity and registration with the self-employed scheme are met.
Question posed A consultation is made regarding the taxation that would correspond to partners for services rendered to the company.
Los servicios prestados por un socio a su sociedad, distintos de los de administrador, son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Solo serán rendimientos de actividades económicas si la actividad de la sociedad y la del socio están en la Sección Segunda de las Tarifas del IAE, y el socio está dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. Las retenciones dependerán de si se califican como rendimientos del trabajo o de actividades profesionales.
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