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A partner in a financial services company asks whether their remuneration is considered economic activity following the LIRPF reform. The DGT responds that if the company provides professional services and the partner is registered under the self-employed regime, the remuneration is considered economic activity.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la renta de las Personas Físicas por la retribución corrrespondiente a los servicios prestados por el consultante a la sociedad, teniendo en cuenta la nueva redacción dada al artículo 27 de la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014.
Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividad económica, deben concurrir tres requisitos: que la sociedad se dedique a la prestación de servicios profesionales (incluidos en la sección segunda de las tarifas del IAE), que el socio realice precisamente los servicios que constituyen el objeto de la entidad y que el socio esté dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. De lo contrario, se considerarán rendimientos del trabajo personal.
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