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The DGT responds that, following the reform of the IRPF law, remuneration for a partner's services (other than as administrator) is considered economic activity if both the company and the partner carry out professional activities and the partner is registered as an independent contractor.
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, distintos a los derivados del cargo de administrador, 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 de un socio a su sociedad sean rendimientos de actividad económica, la sociedad debe dedicarse a la prestación de servicios profesionales (Sección Segunda del IAE) y el socio debe realizar precisamente esos servicios profesionales. Además, es requisito indispensable 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. Si no se cumplen estos requisitos, la retribución tendrá la naturaleza de rendimientos del trabajo personal.
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