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The DGT confirms that remuneration for services provided by partners to their own consultancy company may be considered business income in IRPF, provided specific conditions on activity and social security regime are met.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por las socias a la sociedad.
En IRPF, los servicios de socios a su sociedad son rendimientos de actividades económicas si la actividad de la entidad está en la Sección Segunda de las Tarifas del IAE, el socio realiza servicios que son el objeto de la entidad y está dado de alta en el RETA o mutualidad. En cuanto al IVA, la sujeción depende de si el socio actúa con independencia o subordinación, analizando si ordena medios propios, asume riesgo económico y tiene autonomía organizativa. Si los medios de producción principales son de la sociedad, el socio podría quedar excluido del IVA.
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