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A partner and sole director of a technical engineering services company has requested a ruling on the taxation of services provided to the firm. The DGT has determined that remuneration for the role of director constitutes employment income, whereas professional services provided to the company are classified as income from economic activities, provided certain requirements are met.
Cuestión planteada Se consulta la tributación que corresponde al consultante por los servicios prestados a la sociedad.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2 LIRPF. Los servicios prestados por el socio a la sociedad, distintos de la administración, son rendimientos de actividades económicas si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE) y el socio está dado de alta en el régimen especial de autónomos o mutualidad. Si no se cumplen estos requisitos, se consideran rendimientos del trabajo.
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