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The DGT responds that services provided by a partner to a civil society that has become a corporate tax payer are taxed as income from work unless the requirements for professional activity and registration as a self-employed person are met.
Cuestión planteada Se consulta la tributación que corresponde a la consultante por los servicios prestados a la sociedad.
Los servicios prestados por un socio a la sociedad, distintos de los derivados de su cargo de administrador, tributan como rendimientos del trabajo según el artículo 17.1 de la LIRPF si no concurren los requisitos del artículo 27.1. Para que tributen como rendimientos de actividades económicas, la actividad de la sociedad debe estar en la Sección Segunda de las Tarifas del IAE, el socio debe realizar servicios profesionales que sean objeto de la entidad y debe estar dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. Asimismo, la retribución debe valorarse por su valor normal de mercado conforme al artículo 41 de la LIRPF.
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