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The DGT confirms that remuneration paid to a partner for services rendered to their professional society may be classified as income from economic activity, provided the society's and partner's activities fall within Section Two of the Income Tax Act and the partner is registered as a self-employed individual or under a mutual arrangement.
Cuestión planteada Se consulta acerca del régimen de tributación en el Impuesto sobre la Renta de las Personas Físicas por las retribuciones correspondientes a los servicios prestados por el socio a la sociedad en desarrollo de la actividad propia de la empresa, 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 de la entidad y la del socio deben estar incluidas en la Sección Segunda de las Tarifas del Impuesto sobre Actividades Económicas. 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, las retribuciones tendrán la naturaleza de trabajo personal. Las operaciones entre vinculados deben valorarse por su valor normal de mercado.
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