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A query was raised regarding the taxation of services provided by partners to their own company. The DGT clarifies that remuneration for director roles is classified as employment income, whereas professional services may be treated as business income, provided specific activity requirements and Social Security self-employed registration 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 las socias a la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo. Para que los servicios profesionales prestados a la sociedad sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE, tanto para el socio como para la sociedad, y el socio debe estar 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 de trabajo personal.
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