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The DGT determines that if certain conditions are met, remuneration for services rendered by a professional partner to their own company may be classified as earnings from economic activities.
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 prestados por un socio a su sociedad se califiquen como rendimientos de actividad económica, la actividad debe estar incluida en la Sección Segunda de las Tarifas del Impuesto sobre Actividades Económicas, tanto para la sociedad como para el socio. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de autónomos 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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