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The DGT confirms that if the activity is professional, the society provides services of that nature and the partner is under the special self-employed regime, the remuneration is considered economic activity income.
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 los socios referidos 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.
Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividad económica, deben concurrir tres requisitos: que la actividad de la entidad y la del socio estén incluidas en la Sección Segunda de las Tarifas del IAE; que el socio esté dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa; y que el socio realice los servicios profesionales que constituyen el objeto de la entidad. De lo contrario, se considerarán rendimientos del trabajo personal.
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