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A professional partner and manager of a professional services company asks how their remuneration is taxed under the Personal Income Tax. The DGT states that remuneration for the role of manager is income from work, while professional services may be considered income from economic activity if specific conditions are met.
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 el consultante 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 el cargo de administrador son siempre rendimientos del trabajo. Los servicios profesionales prestados por el socio a la sociedad serán rendimientos de actividad económica si concurren tres requisitos: que la sociedad realice actividades de la sección segunda del IAE, que el socio preste servicios que sean objeto de la entidad y que el socio esté dado de alta en el régimen de autónomos o mutualidad. De lo contrario, se considerarán rendimientos del trabajo.
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