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The DGT confirms that fees paid by professional partners to their own professional society are considered economic activity income if the partner is under the self-employed regime.
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, 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.
Las retribuciones por el cargo de administrador son siempre rendimientos del trabajo. Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividades económicas, la sociedad debe dedicarse a la prestación de servicios profesionales (Sección Segunda de las Tarifas del IAE) y el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. De lo contrario, se consideran rendimientos del trabajo.
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