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The DGT clarifies that administrator remuneration is considered income from work, and professional services constitute economic activity only if the partner is registered as a self-employed individual and the society is a professional services society.
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 referidos 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.
Partner-attended · reply within 24 business hours
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