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A query was raised regarding whether payments made by a company to a shareholder for services rendered should be classified as employment income or income from economic activity. The DGT clarifies that payments for director duties are always classified as employment income, whereas professional services may constitute economic activity provided specific requirements regarding the nature of the activity and social security regimes are met.
Cuestión planteada Calificación a efectos del IRPF de los rendimientos satisfechos por la sociedad al socio por los servicios prestados a ésta, teniendo en cuenta que, según manifiesta la sociedad, en la prestación de dichos servicios concurren las notas de dependencia y ajenidad propias de la relación laboral.
Las retribuciones por el cargo de administrador son siempre rendimientos del trabajo según el artículo 17.2 LIRPF. Los servicios profesionales prestados por el socio a la sociedad pueden ser rendimientos de actividad económica si la actividad de la entidad y del socio están en la Sección Segunda del IAE, y el socio está dado de alta en el régimen de autónomos o mutualidad alternativa. Si no se cumplen estos requisitos, los servicios se califican como rendimientos del trabajo.
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