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The DGT states that services rendered by partners to a civil society taxed under Corporate Income Tax are considered income from labour, unless specific professional activity and social security regime requirements 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 según el artículo 17.1 de la LIRPF, si no concurren 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 autónomos o mutualidad. Además, la retribución entre partes vinculadas debe realizarse por su valor normal de mercado.
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