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The DGT confirms that a partner's remuneration for services rendered to their own company qualifies as business income only if both the company's and the partner's activities fall under Section Two of the Income Tax Act and the partner is registered as a self-employed individual or in a mutual arrangement.
Cuestión planteada e consulta acerca del régimen de tributación en el Impuesto sobre la Renta de las Personas Físicas por las retribuciones correspondientes a los servicios prestados 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 de 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 sociedad 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, las retribuciones se consideran rendimientos del trabajo personal. Las operaciones entre el socio y la sociedad deben valorarse por su valor normal de mercado.
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