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A query was raised regarding how shareholders should be taxed for services rendered to their company. The DGT clarifies that payments for director duties are classified as employment income, whereas professional services may be treated as income from economic activities, subject to certain requirements.
Cuestión planteada Se consulta la tributación que corresponde a los socios de la consultante en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Las retribuciones de administradores son rendimientos del trabajo según el artículo 17.1 de la LIRPF, salvo que el cargo sea gratuito. Los servicios prestados por un socio distintos de su cargo de administrador serán rendimientos de actividades económicas si la sociedad presta servicios profesionales (Sección Segunda del IAE) y el socio está dado de alta en el régimen especial de autónomos o mutualidad. Si no se cumple el alta en el régimen de autónomos, dichos servicios se consideran rendimientos del trabajo.
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