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A query was raised regarding the tax treatment of partners who act as directors and provide services to their own company. The DGT clarifies that payments for the role of director are classified as employment income, whereas professional services may be treated as income from business activities, provided specific requirements are met.
Cuestión planteada Se consulta acerca del régimen de tributación en el Impuesto sobre la Renta de las Personas Físicas por las retribuciones correspondientes a los servicios prestados a la sociedad por sus socios y a la vez administradores, en desarrollo de la actividad propia de la empresa, 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 funciones de administrador son rendimientos del trabajo según el artículo 17.1 de la LIRPF. Los servicios prestados por el socio a la sociedad pueden ser rendimientos de actividades económicas si la actividad de la entidad está en la Sección Segunda del IAE, el socio realiza servicios profesionales (incluyendo tareas organizativas o de dirección) y el socio está dado de alta en el régimen de autónomos o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo.
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