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A partner and director has requested clarification on the taxation of income derived from their directorship and other services provided to their company. The Directorate General for Taxes (DGT) has ruled that remuneration for administrative roles is classified as employment income, whereas professional services may be treated as income from economic activities, provided specific requirements are met.
Cuestión planteada Se consulta la tributación que corresponde al consultante por los servicios prestados a la sociedad.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Si el cargo es gratuito, no se imputa retribución. Los servicios distintos de la administración pueden ser rendimientos de actividades económicas si la sociedad presta servicios profesionales (Sección Segunda del IAE), el socio realiza tareas propias de esa actividad y está dado de alta en el régimen de autónomos o mutualidad. De lo contrario, se consideran rendimientos del trabajo.
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