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The DGT clarifies that, by general rule, services provided by partners to a civil society are taxed as income from labour, unless specific conditions for treating them as income from economic activities are satisfied
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad.
Los servicios prestados por un socio a la sociedad, distintos de su cargo de administrador, tributan como rendimientos del trabajo según el artículo 17.1 de la LIRPF, salvo que concurran los requisitos del artículo 27.1. Para que tributen como rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE, ser el objeto de la sociedad y el socio debe estar dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. En caso de operaciones entre vinculados, la retribución debe ajustarse al valor normal de mercado.
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