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The DGT confirms that if a society and its shareholder carry out activities under the Second Section of the IAE and the shareholder is registered as a self-employed person, the income is classified as economic activity income.
Cuestión planteada Se consulta sobre la tributación por los servicios prestados por el 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, y si resulta inaplicable dicho artículo al caso consultado, habida cuenta de que la sociedad está matriculada en la sección primera, y no en la segunda, de las tarifas del Impuesto sobre Actividades Económicas.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE tanto en la sociedad como en 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 tendrán la naturaleza de rendimientos del trabajo.
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