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The consultant asks whether ceasing to be the sole partner in their professional society would allow their income to be classified as earnings from work. The DGT responds that the sole proprietorship status of the society is irrelevant for this classification.
Cuestión planteada Si el hecho de dejar de tener la condición de unipersonal, permitiría a la consultante que los rendimientos que perciba de la sociedad se califiquen como rendimientos del trabajo en el IRPF.
La calificación de los rendimientos depende de la actividad realizada por la entidad y el socio, y de que el socio esté dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad alternativa. Si se cumplen estos requisitos de actividad y alta en la Seguridad Social, los ingresos son rendimientos de actividades económicas. Si no se cumplen, se consideran rendimientos del trabajo. El hecho de incorporar nuevos socios no determina automáticamente el cambio de calificación.
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