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A professional firm has requested clarification on whether partner remuneration for daily work should be treated as employment income or the provision of services. The Directorate General for Taxes (DGT) clarifies that payments for administrative functions are always classified as employment income, whereas professional services may be considered economic activities depending on their nature.
Cuestión planteada 1) Si la retribución que perciben los socios profesionales por su trabajo diario debe considerarse como rendimiento de trabajo, sometida a una retención a cuenta del Impuesto sobre la Renta de las Personas Físicas o debe considerarse como una prestación de servicios.
Las retribuciones por funciones de administración y gerencia se consideran rendimientos del trabajo, con independencia de su naturaleza mercantil o de la existencia de un contrato laboral. Los servicios profesionales prestados por los socios, si carecen de dependencia y ajenidad, pueden calificarse como rendimientos de actividades económicas. Los gastos por servicios profesionales son deducibles en el Impuesto sobre Sociedades si se ajustan a valor de mercado y cumplen requisitos de devengo y justificación. La retribución del cargo de administrador es deducible si se fija según los estatutos y no supera la cantidad aprobada por la Junta General.
What is published here, applied to a company or a specific case. The first meeting is free.
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