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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 y del alta del socio en el régimen especial de la Seguridad Social de autónomos o mutualidad alternativa. Si se cumplen los requisitos de actividad y el socio está dado de alta como autónomo, los ingresos son rendimientos de actividades económicas. Si no se cumplen dichos requisitos, los rendimientos se califican como rendimientos del trabajo.
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