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The DGT confirms that a partner's remuneration for services provided to their company is considered economic activity under the revised LIRPF only if both the partner's and the company's activities are listed in Section Two of the IAE and the partner is registered as a self-employed individual or in a mutual organisation.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios prestados por el consultante 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.
Para que los servicios de un socio a su sociedad sean rendimientos de actividad económica, deben concurrir dos requisitos: que tanto la actividad del socio como la de la sociedad se incluyan en la Sección Segunda de las Tarifas del IAE, y que el socio esté dado de alta en el régimen especial de la Seguridad Social de autónomos o en una mutualidad alternativa. Si no se cumplen ambos, la retribución tendrá la naturaleza de rendimientos del trabajo personal. Además, la valoración de estas operaciones debe realizarse por su valor normal de mercado.
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