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The DGT determines that services provided by partners and administrators in closed collective investment societies are not considered economic activities and should be taxed as earnings from work.
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 los socios referidos 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.
Las retribuciones por el cargo de administrador son siempre rendimientos del trabajo. Para que los servicios de un socio tributen como actividad económica, la actividad debe estar en la Sección Segunda del IAE y el socio debe estar en el régimen de autónomos. En este caso, como la gestión de entidades de inversión es exclusiva de sociedades anónimas, no se cumple el requisito de actividad económica y los ingresos tributan como rendimientos del trabajo.
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