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A query was raised regarding the taxation of company shareholders who provide services to their own company. The DGT clarifies that payments for director duties are classified as employment income, whereas professional services are only considered business activity income if the shareholder is registered under the self-employed regime or a professional mutual fund.
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 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 se consideran rendimientos del trabajo. Para que los servicios profesionales prestados por un socio a la sociedad sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda del IAE, tanto para la sociedad como para el socio, y este último debe estar dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad. Si no se cumplen estos requisitos, los servicios se califican como rendimientos de trabajo personal.
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