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The DGT confirms that a partner's remuneration for services rendered to their company may be considered economic income only if both the company's and the partner's activities are within Section Two of the IAE 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 correspondiente a los servicios prestados por el socio referido 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 la entidad como para el socio. 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 rendimientos del trabajo personal.
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