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A partner and manager of a consultancy society asks how their professional services and managerial role are taxed. The DGT clarifies that the managerial role is taxed as income from work, and professional services may be considered economic activity income if specific conditions relating to activity and social security regime are met.
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, 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.
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