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A query was raised regarding how partners in a dental clinic company should be taxed for services provided to the entity. The DGT determines that if the company provides professional services and the partner is registered under the self-employed regime, the remuneration is classified as income from business activities.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Las retribuciones de administradores son siempre rendimientos del trabajo. Para otros servicios, si la sociedad se dedica a actividades de la Sección Segunda del IAE y el socio está dado de alta en el régimen especial de la Seguridad Social (autónomos o mutualidad), los ingresos son rendimientos de actividades económicas. Si no se cumplen estos requisitos, se consideran rendimientos del trabajo. Además, las operaciones entre socios y sociedad deben realizarse a valor normal de mercado.
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