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A query was raised regarding the taxation of services provided by a partner who also serves as a director and surf instructor. The DGT clarifies that director's fees are classified as employment income, whereas professional services may be treated as business income provided specific requirements are met.
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 los socios 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 funciones de administrador son rendimientos del trabajo. Los servicios profesionales prestados por el socio a la sociedad serán rendimientos de actividad económica si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE), el socio realiza la actividad objeto de la entidad y está dado de alta en el régimen de autónomos. En caso contrario, serán rendimientos del trabajo. Las operaciones entre partes vinculadas deben realizarse a valor normal de mercado.
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