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The DGT confirms that payments to partners of an audiovisual content company for services rendered are considered income from work, as they do not meet the conditions set out in article 27.1 of the IRPF Law.
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, ya que no concurren los requisitos para ser considerados rendimientos de actividades económicas según el artículo 27.1 de la LIRPF. Para valorar la retribución de estos servicios, se debe aplicar el valor normal de mercado conforme al artículo 41 de la LIRPF. La DGT no determina la cuantía de la retribución ni se pronuncia sobre el reparto de dividendos por ser materia mercantil.
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