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A lawyer and administrator seeks clarification on the taxation of remuneration received for services provided to their own company. The DGT clarifies that payments for an administrator role are classified as employment income, whereas professional services may be treated as income from economic activities, provided the partner is registered as a self-employed professional or with a mutual fund and the company provides professional services.
Question raised: Consultation regarding the taxation under Personal Income Tax for the remuneration corresponding to the services rendered by the applicant to the company.
Las retribuciones por el cargo de administrador son rendimientos del trabajo. Los servicios profesionales prestados por un socio a su sociedad serán rendimientos de actividad económica si la sociedad se dedica a servicios profesionales (Sección Segunda del IAE) y el socio está dado de alta en el régimen de autónomos o mutualidad alternativa. Si no se cumplen estos requisitos, los servicios se consideran rendimientos del trabajo. Las operaciones entre vinculados deben valorarse por su valor normal de mercado.
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