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The DGT clarifies whether a partner acting as manager in a accounting services company earns economic activity income or income from work. For such income to qualify, both the company and the partner must carry out activities under Section Two of the IAE, and the partner must be registered as a self-employed individual or in a mutual arrangement.
Cuestión planteada Calificación en el IRPF de las retribuciones que percibe una persona física que actúa como gerente de una sociedad limitada dedicada a la prestación de servicios de contabilidad.
Para que los servicios prestados por un socio a su sociedad se califiquen como rendimientos de actividades económicas, la actividad de la entidad y la del socio deben estar incluidas en la Sección Segunda de las Tarifas del IAE. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, las retribuciones tendrán la naturaleza de rendimientos del trabajo personal.
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