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A query was raised regarding the taxation of income for an individual providing services to a company in which their spouse is a partner. The DGT has determined that, as the activity is carried out on a self-employed basis, this income constitutes income from economic activities.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas de los rendimientos percibidos por la prestación de tales servicios.
Al desprenderse que el cónyuge del socio prestará sus servicios en el desarrollo de una actividad económica, las retribuciones percibidas se califican como rendimientos de actividades económicas. No obstante, la valoración de dichas operaciones debe realizarse por su valor normal de mercado al tratarse de operaciones entre personas o entidades vinculadas.
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