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The DGT responds that, following the reform of the LIRPF, partner remuneration for services rendered to their own firm is considered economic activity income if the activity is professional, carried out in the society's name, and the partner is registered as an independent contractor.
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 la 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, la actividad de la entidad debe estar en la Sección Segunda de las Tarifas del IAE y el socio debe realizar servicios profesionales que formen parte del objeto de la entidad. Asimismo, es requisito indispensable que el socio esté incluido 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 rendimientos del trabajo personal.
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