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A query was raised regarding the taxation of services provided by a female partner and director to her own consultancy firm. The DGT clarifies that payments for her role as a director are classified as employment income, whereas professional services may be treated as business income, provided certain requirements are met.
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 la consultante a la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo. Los servicios profesionales prestados a la sociedad pueden ser rendimientos de actividades económicas si la sociedad se dedica a servicios de la Sección Segunda del IAE y el socio está dado de alta en el régimen especial de autónomos o mutualidad. Si no se cumple el alta en dicho régimen, los servicios se consideran rendimientos del trabajo.
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