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The DGT confirms that if a professional society and its partner are both in Section Two of the IAE and the partner is under the self-employed regime, the services are considered economic activity income.
Cuestión planteada Se consulta sobre la tributación por los servicios prestados por los referidos socios 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. Asimismo se consulta si puede distinguirse la labor realizada por los socios como colegiados y las propias de gestoría administrativa, considerando estas últimas como generadoras de rendimientos de trabajo y las primeras como generadoras de rendimientos de actividades económicas.
Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividades económicas, deben cumplirse tres requisitos: que la actividad de la sociedad y la del socio estén incluidas en la Sección Segunda de las Tarifas del IAE, que la actividad del socio sea la prestación de los servicios profesionales que constituyen el objeto de la entidad, y que el socio esté dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o autónomos (o mutualidad equivalente). Si no se cumple el requisito del alta en el régimen de autónomos, los servicios se calificarán como rendimientos de trabajo personal.
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