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The DGT confirms that remuneration for a partner providing professional services, other than administrative duties, is considered economic income if the company provides professional services and the partner is registered as an autonomous.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios distintos a las tareas propias del cargo de administradora prestados por la socia 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 prestados por un socio a su sociedad sean rendimientos de actividad económica, la actividad de la entidad y la del socio deben estar incluidas en la Sección Segunda de las Tarifas del Impuesto sobre Actividades Económicas. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, la retribución tendrá la naturaleza de trabajo personal.
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