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A query was raised regarding whether services provided by a partner (who is also a director and self-employed) to their own company should be taxed as business income or employment income. The DGT clarifies that, provided certain activity requirements and registration with the RETA are met, these may be classified as business income.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el socio referidos a la sociedad, 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 el cargo de administrador son siempre rendimientos del trabajo. Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividad económica, la actividad de la sociedad debe 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. Si se cumplen ambos requisitos, la retribución es renta de actividad económica; de lo contrario, es rendimiento del trabajo.
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