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A query was raised regarding whether services provided by a shareholder to their company are considered business income. The DGT ruled that if the company provides professional services and the shareholder is registered under the self-employed regime or an alternative mutual insurance scheme, the remuneration will be classified as such.
Cuestión planteada Se consulta la tributación que corresponde al citado socio en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, la actividad de la entidad debe estar incluida en la Sección Segunda de las Tarifas del Impuesto sobre Actividades Económicas. Asimismo, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad de previsión social alternativa. Si no se cumplen estos requisitos, la retribución se considerará trabajo personal.
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