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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.
Si los servicios no son profesionales, las retribuciones tributan como rendimientos del trabajo según el artículo 17.1 de la LIRPF. Para que tributen como rendimientos de actividades económicas, la sociedad debe dedicarse a servicios profesionales (Sección Segunda del IAE) y el socio debe estar en el régimen especial de autónomos o mutualidad. En cualquier caso, la retribución debe ajustarse al valor normal de mercado por existir vinculación.
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