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The tax treatment of partners providing services to their own company is examined. The tax authority clarifies that payments for the role of manager are earnings from work, while professional services may be considered earnings from economic activities if specific conditions relating to the activity and social security affiliation are met.
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.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2 LIRPF. Los servicios prestados por socios a la sociedad pueden ser rendimientos de actividades económicas si la actividad de la sociedad está en la Sección Segunda del IAE, el socio realiza servicios profesionales que son el objeto de la entidad y el socio está dado de alta en el RETA o mutualidad. En caso contrario, se consideran rendimientos del trabajo.
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