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A partner in a civil society who has switched to corporate tax queries the taxation of their services. The DGT responds that, as these are not professional activities, the services are taxed as income from labour.
Cuestión planteada Se consulta la tributación que corresponde al consultante por los servicios prestados a la sociedad.
Los servicios prestados por socios a la sociedad, distintos de los derivados de su cargo de administrador, tributan como rendimientos del trabajo según el artículo 17.1 de la LIRPF. Esto ocurre porque no concurren los requisitos del artículo 27.1 de la LIRPF para ser considerados rendimientos de actividades económicas. La valoración de dicha retribución debe realizarse por su valor normal de mercado conforme al artículo 41 de la LIRPF.
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