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The DGT clarifies that services provided by partners to a civil society, which has become a corporate tax payer, are considered income from work unless specific conditions of professional activity and social security regime 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 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, a menos que concurran los requisitos del artículo 27.1. Para que tributen como rendimientos de actividades económicas, la actividad debe estar 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. Además, la retribución debe ajustarse al valor normal de mercado por existir vinculación.
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