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A partner and manager asks how their services to the company are taxed after the LIRPF reform. The tax authority states that administrator remuneration is always income from work, but professional services may be considered economic activities if the partner is registered as an autonomous and the company operates professional services.
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 funciones de administrador son siempre rendimientos del trabajo. Para que los servicios profesionales prestados a la sociedad sean rendimientos de actividades económicas, la sociedad debe dedicarse a la prestación de servicios profesionales y el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo personal.
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