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A query was raised regarding how partners in a professional company should be taxed for services rendered to the entity. The DGT clarifies that remuneration for director roles constitutes income from employment, whereas professional services may be classified as income from economic activities, provided the partner is registered with the self-employed scheme or a professional mutual fund.
Question raised: Inquiry is made regarding the taxation applicable to the aforementioned partners in Personal Income Tax for the services rendered to the company.
Las retribuciones por funciones de administrador son rendimientos del trabajo. Los servicios profesionales prestados a la sociedad pueden ser rendimientos de actividades económicas si la sociedad se dedica a servicios profesionales, el socio realiza dichas tareas y está dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad. Si no se cumple el alta en dicho régimen, los servicios se consideran rendimientos del trabajo. Además, la retribución debe ajustarse al valor de mercado según los requisitos de la Ley del Impuesto sobre Sociedades para operaciones entre vinculados.
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