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A taxpayer has requested clarification on the taxation of services provided to their own limited company. The DGT explains that for these services to be taxed as business income, both the company's activity and the partner's activity must fall under the Second Section of the IAE, and the partner must be registered under the self-employed regime.
Cuestión planteada Se consulta la tributación en el Impuesto sobre la Renta de las Personas Físicas por la retribución correspondiente a los servicios prestados por el consultante a la sociedad.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, la actividad debe estar incluida en la Sección Segunda de las Tarifas del IAE tanto para el socio como para la sociedad, y el socio debe estar dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. Si no se cumplen estos requisitos, la retribución tendrá la naturaleza de trabajo personal. Además, la valoración de estos servicios debe realizarse por su valor normal de mercado.
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