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The DGT clarifies that remuneration for non-administrative services provided by a partner to their society may be considered economic activity under the revised LIRPF, provided the activity is professional, the society is engaged in it, and the partner is registered as a self-employed individual or mutualist.
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 los derivados de su condición de administradora 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 prestados por un socio a su sociedad sean rendimientos de actividad económica, la actividad debe estar incluida en la Sección Segunda de las Tarifas del IAE, tanto para el socio como para la sociedad. 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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