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A consultant planning to incorporate a company to provide services abroad has requested clarification on the classification of their remuneration and whether the tax exemption for work performed abroad applies. The Directorate General for Taxes (DGT) ruled that the classification depends on whether the partner is registered as a self-employed professional and concluded that the exemption cannot be applied if the partner exercises control over the company.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas de las retribuciones que perciba de la sociedad y posible aplicación de la exención contemplada en el artículo 7.p) de la Ley del Impuesto.
Las retribuciones de un socio por servicios prestados a su sociedad serán rendimientos de actividades económicas solo si la actividad está en la Sección Segunda de las Tarifas del IAE y el socio está en el régimen especial de autónomos o mutualidad; de lo contrario, serán rendimientos del trabajo. No obstante, la exención del artículo 7.p) de la LIRPF solo aplica a rendimientos del trabajo derivados de una relación laboral o estatutaria. Si el socio posee el control efectivo de la sociedad (al menos la mitad del capital), no existe relación laboral y, por tanto, no puede aplicar dicha exención.
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