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A shareholder and director has requested clarification on the applicable withholding tax for services rendered to their company. The DGT explains that the nature of the income depends on whether the company's activity is professional and whether the shareholder is registered under the self-employed scheme.
Cuestión planteada Retención a practicar sobre los rendimientos percibidos por los servicios prestados.
Si la actividad de la sociedad no es profesional, los servicios del socio tributan como rendimientos del trabajo. Si la sociedad presta servicios profesionales y el socio está en el régimen de autónomos, tributan como rendimientos de actividades económicas. La retención dependerá de esta calificación: según el Reglamento del IRPF para trabajo, o según el artículo 101.5 de la LIRPF para actividades profesionales. Los servicios por el cargo de administrador tienen retenciones específicas del 35% o 19%.
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