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Special regimes for individuals and digital assets.
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Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
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Accounting, reporting and outsourced financial management.
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The DGT confirms that partner remuneration in a civil society for services provided is classified as earnings from work, not earnings from economic activities, as it does not meet the criteria of professional activities.
Cuestión planteada Calificación que procedería otorgar en el Impuesto sobre la Renta de las Personas Físicas a la retribución que satisface la sociedad a los socios por los servicios prestados para la misma.
Los rendimientos satisfechos a los socios por el desarrollo de las actividades empresariales de la sociedad tendrán la naturaleza de rendimientos de trabajo. Esto se debe a que no concurren los requisitos de los párrafos del artículo 27.1 de la LIRPF para ser considerados rendimientos de actividades económicas. Además, la valoración de estas operaciones entre vinculados debe realizarse por su valor normal de mercado.
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