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A sole partner in a consultancy company asks how to classify the remuneration received for their services. The DGT responds that such remuneration may be considered economic income if both the company and the partner carry out activities under Section Two of the IAE and the partner is operating under the self-employed regime.
Cuestión planteada Calificación en el IRPF de la remuneración que perciba la consultante de la sociedad por la prestación de sus servicios a la misma, teniendo en cuenta que se encuentra dada de alta en el régimen especial de la Seguridad Social de los trabajadores por cuenta propia o autónomos.
Para que los servicios prestados por un socio a su sociedad sean rendimientos de actividades económicas, la actividad debe estar incluida en la Sección Segunda de las Tarifas del IAE tanto por la sociedad como por el socio. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, la retribución tendrá la naturaleza de trabajo personal.
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