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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 socios 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, al no cumplir los requisitos de rendimientos de actividades económicas del artículo 27.1. Para que tributen como actividad económica, la actividad debe estar en la Sección Segunda de las Tarifas del IAE y el socio debe estar en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. Asimismo, la retribución debe ajustarse al valor normal de mercado por existir vinculación.
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