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A majority shareholder in a financial services company asks whether their remuneration can be classified as work income rather than economic activity income. The DGT responds that if the conditions for economic activity and registration as a self-employed are met, the nature of the income will be that of economic activity.
Cuestión planteada Dado que la sociedad dispone de recursos humanos y materiales suficientes para el desarrollo de su actividad, se consulta si el socio mayoritario podría pasar a declarar las retribuciones que percibe de la sociedad como rendimientos del trabajo en el Impuesto sobre la Renta de las Personas Físicas.
Para que los servicios prestados por un socio a su sociedad se califiquen como rendimientos de actividades económicas, deben concurrir dos requisitos: que la actividad de la entidad y la del socio estén incluidas en la Sección Segunda de las Tarifas del Impuesto sobre Actividades Económicas, 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. Si no se cumplen ambos, la calificación será de rendimientos del trabajo personal. El hecho de que la sociedad disponga de recursos humanos y materiales suficientes no modifica esta calificación.
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