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The DGT clarifies how partners should be taxed for services rendered to a civil society subject to Corporate Income Tax. Tax treatment depends on whether the activity economic requirements and social security affiliation are met.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad.
Los servicios prestados por socios distintos de los derivados de su cargo de administrador tributan como rendimientos del trabajo si no concurren los requisitos del artículo 27.1 de la LIRPF. Para que tributen como rendimientos de actividades económicas, la actividad de la entidad y la del socio deben estar incluidas en la Sección Segunda de las Tarifas del IAE, y el socio debe estar en el régimen especial de la Seguridad Social de autónomos o mutualidad alternativa. Asimismo, la retribución entre partes vinculadas debe realizarse por su valor normal de mercado.
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