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New guides on the latest Spanish tax and immigration developments.
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The DGT clarifies that if economic activity requirements and registration as self-employed are not met, partner remuneration is classified as earnings from work.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Los servicios prestados por un socio a su sociedad, distintos de su cargo de administrador, son rendimientos del trabajo según el artículo 17.1 de la LIRPF, salvo que concurran los requisitos del artículo 27.1. Para que tributen como actividades económicas, la actividad de la sociedad y la del socio deben estar en la Sección Segunda de las Tarifas del IAE, y el socio debe estar dado de alta en el régimen de autónomos o mutualidad. En ese caso, y si la actividad es la prestación de servicios profesionales, los ingresos serán rendimientos de actividades económicas.
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