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The DGT confirms that partner income from services rendered to their own company must be treated as income from work, not as income from economic activities, as the requirements for economic activities are not met.
Cuestión planteada Se consulta la tributación que corresponde a los socios en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Los rendimientos satisfechos a los socios por el desarrollo de las actividades de la sociedad tienen la naturaleza de rendimientos del trabajo. Esto se debe a que no concurren los requisitos de los párrafos primero y segundo del artículo 27.1 de la LIRPF para ser considerados actividades económicas. La valoración de estos servicios debe realizarse por su valor normal de mercado según el artículo 41 de la LIRPF.
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