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A query was raised regarding how partners are taxed for services provided to their own companies. The DGT clarifies that directors' salaries are classified as employment income, whereas professional services may be treated as income from economic activities, provided specific requirements regarding the nature of the activity and registration with the self-employed scheme are met.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el IRPF por los servicios prestados a la sociedad.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2 LIRPF. Los servicios profesionales prestados a la sociedad pueden ser rendimientos de actividades económicas si la sociedad y el socio realizan actividades de la Sección Segunda del IAE, y el socio está dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo. Las operaciones entre socios y sociedad deben valorarse por su valor normal de mercado.
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