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A query was raised regarding how partners of a professional services company should be taxed for services rendered to the entity. The DGT clarifies that, provided certain activity and registration requirements under the self-employed regime are met, these may be treated as income from economic activities; otherwise, they shall be treated as employment income.
Question raised: Inquiry is made regarding the taxation applicable to the aforementioned partners in Personal Income Tax for the services rendered to the company.
Las retribuciones por funciones de administrador son siempre rendimientos del trabajo. Para los servicios profesionales prestados a la sociedad, estos serán rendimientos de actividades económicas si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE), el socio presta servicios que son objeto de la entidad y el socio está dado de alta en el régimen especial de autónomos o mutualidad. Si no se cumplen estos requisitos, las retribuciones tendrán la naturaleza de rendimientos del trabajo. Además, la valoración de estas operaciones debe realizarse por su valor normal de mercado.
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