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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.
Para socios no profesionales, los servicios prestados a la sociedad (distintos de su cargo de administrador) tributan como rendimientos del trabajo según el artículo 17.1 de la LIRPF. Para que tributen como rendimientos de actividades económicas, deben concurrir dos requisitos: que la actividad de la sociedad y la del socio estén en la Sección Segunda de las Tarifas del IAE, y que el socio esté dado de alta en el régimen especial de la Seguridad Social de autónomos o mutualidad equivalente. La retribución debe valorarse por su valor normal de mercado.
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