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A query was raised regarding whether remuneration paid to partners for services rendered to their company can be taxed as business income. The DGT ruled that this is possible provided the company provides professional services and the partner is 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 corrrespondiente a los servicios prestados por los socios 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.
Para que los servicios de un socio a su sociedad sean rendimientos de actividades económicas, la actividad de la entidad debe estar en la Sección Segunda de las Tarifas del IAE y el socio debe estar dado de alta en el régimen de autónomos o mutualidad. Además, el socio debe realizar servicios que formen parte del objeto de la entidad, incluyendo tareas organizativas o de dirección. Si no se cumplen estos requisitos, la retribución tendrá la naturaleza de trabajo personal.
What is published here, applied to a company or a specific case. The first meeting is free.
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