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A query was raised regarding whether services provided by partners to an insurance brokerage company can be taxed as business income. The DGT ruled that this depends on the activity being listed under Section Two of the IAE Tariffs and the partner being registered under the self-employed regime or a professional mutual society.
Cuestión planteada Se consulta la tributación que corresponde a los socios por los servicios prestados a la sociedad.
Para que los servicios de un socio a su sociedad sean rendimientos de actividad económica, la actividad debe estar incluida en la Sección Segunda de las Tarifas del IAE, tanto para el socio como para la sociedad. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, las retribuciones tendrán la naturaleza de rendimientos del trabajo personal.
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