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The DGT clarifies how partners should tax income from services provided to the company. Wages paid to managers are considered income from work, while the nature of other services depends on whether the activity is professional or commercial.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2 de la LIRPF. Para otros servicios, si la sociedad y el socio realizan actividades profesionales (Sección Segunda del IAE) y el socio está en el régimen de autónomos, tributan como rendimientos de actividades económicas. Si la actividad no es profesional, los servicios tributan como rendimientos del trabajo. Las operaciones entre vinculados deben valorarse por su valor normal de mercado.
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