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A partner at a consultancy firm has requested clarification on whether the remuneration received for professional services should be classified as employment income or business activity income. The DGT indicates that this classification depends on the presence of elements of dependency and risk-bearing (ajenidad).
Cuestión planteada Naturaleza de las retribuciones satisfechas por la sociedad al socio por la prestación de los servicios profesionales referidos.
Si no concurren las notas de dependencia y ajenidad propias de los rendimientos del trabajo, los socios-profesionales desarrollan una actividad económica al ordenar los factores productivos por cuenta propia. En ese caso, se aplicarán los tipos de retención para actividades económicas del artículo 95 del Reglamento del IRPF, y no los del artículo 80. La calificación final dependerá de las características y circunstancias de la prestación de los servicios.
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