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The DGT clarifies that if the requirements for professional activity and self-employment are not met, income from services rendered by a partner to their company are classified as income from work.
Cuestión planteada Se consulta la tributación que corresponde a la consultante en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Si el socio no desarrolla una actividad profesional (según el art. 27.1 LIRPF) y no está dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad, los servicios prestados a la sociedad tributan como rendimientos del trabajo según el art. 17.1 LIRPF. En caso de ser socio profesional con los requisitos de actividad y régimen de seguridad social cumplidos, los ingresos serían rendimientos de actividades económicas. La retribución por estos servicios debe ajustarse al valor normal de mercado por existir vinculación.
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