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The DGT clarifies how fees paid by partners to their own company are taxed after the LIRPF reform. These fees may be considered business or work income depending on specific criteria relating to business activity and social security registration.
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 el cargo de administrador son siempre rendimientos del trabajo. Para que los servicios profesionales prestados por un socio a su sociedad sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE, tanto para el socio como para la sociedad, y el socio debe estar dado de alta en el régimen especial de autónomos o mutualidad. Si no se cumplen estos requisitos, las retribuciones tendrán la naturaleza de rendimientos del trabajo.
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