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A query was made regarding the taxation of services provided by a managing partner in an insurance agency. The DGT clarifies that administrator functions are classified as employment income, whereas professional services provided to the company may be treated as income from economic activities, provided the partner is registered in the self-employed scheme and the activity meets specific requirements.
Question posed: Consultation regarding the taxation under Personal Income Tax and the Tax on Economic Activities for the remuneration corresponding to the services provided by the shareholder to the company.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados a la sociedad serán rendimientos de actividades económicas si el socio está en el régimen especial de autónomos y la actividad de la sociedad está en la Sección Segunda de las Tarifas del IAE. Para que se aplique este criterio, la actividad del socio debe ser la misma que el objeto de la sociedad. Además, las operaciones entre partes vinculadas deben realizarse por su valor normal de mercado.
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